Beruflich Dokumente
Kultur Dokumente
The FI-AA application component portrays parallel accounting using depreciation areas:
Asset balances and depreciation are posted (Area Posts APC and depreciation
periodically)
Only Asset balances are posted (Area Posts APC only)
Assets are depreciated using different depreciation rules in accordance with different
accounting principles.
One depreciation area is required for each accounting principle and currency.
The FI-AA application component portrays parallel accounting using depreciation areas.
Ledger groups, representing different accounting principles, are assigned to the depreciation
areas. Consequently, postings are made to separate ledgers in FI.
APC can be posted direct to the G/L account in all ledgers (periodic run of RAPERP2000 is no
longer necessary)
An identical G/L account number can be used in different ledgers. In this way, only one APC
account and only one VA account, for example, are required for all accounting principles of an
asset class. A reduced version of the chart of accounts can be used for easier reference
The start date and end date of the fiscal year variant in the depreciation areas in Asset
Accounting need to correspond to the fiscal year variant (FYV), of the leading ledger.
Nonleading ledgers can use a different fiscal year variant. (For restrictions on this, see SAP
Note 844029).
01 0L / IFRS 0L X X X
20 (calculation) 0L / IFRS 0L - X
30 N1 / US GAAP N1 - X
(1) Corrections from asset retirement can be posted direct or periodically (RAPERB2000)
2014 SAP AG or an SAP affiliate company. All rights reserved. Public 6
Parallel Accounting in FI-AA
Depreciation Areas for ledger approach
In Area 01
The leading ledger is assigned
Asset balance sheet values and depreciation are posted online; profit center and segment are
always included in the posting
In Area 20
Only cost-accounting depreciation is posted; another type of depreciation can be specified, and the
accounts specified need to be created as cost elements
In Area 30
Asset balance sheet values are posted
Where appropriate, depreciation is posted with a different base value.
In Area 60
Valuation differences (such as the capitalization of freight costs under US GAAP) are entered via
customer specific transaction types; such documents need to be entered manually
Corrections for asset retirement postings are created automatically when the depreciation posted in
areas 01 and 30 differs (the VA account and the gain or loss from asset retirement are corrected); this
can be posted direct or posted periodically using RAPERB2000.
Scenario 1:
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period Depreciation
Accounting Principle
Production Cost
01 0L / IFRS 0L X X X
30 N1 / US GAAP N1 X
Scenario 2:
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation
01 0L / IFRS 0L X X X (CO)
30 N1 / US GAAP N1 X
Assets can be valuated differently for different accounting principles (for example, freight costs have
to be capitalized for US GAAP).
Account approach:
Customizing:
A new depreciation area is required for the new accounting principle
Separate accounts can be defined for the combination chart of depreciation chart of accounts account determination
depreciation areas.
Account determination is assigned to the asset class.
Update process in Three-Step Method:
Manual adjustment document on the asset in the area affected
Periodic FI posting to asset portfolio (and to asset clearing account) using RAPERB2000 or direct posting
Manual transfer posting from asset clearing account to expenses (expenses adjustment account)
Different APC values reflecting different accounting principles have to be posted to the
ledgers (for example, freight costs need to be capitalized for US GAAP).
01 IFRS
30 US GAAP
60 30 - 01 FI-AA
FI-GL
IFRS (Leading)
US
0L US GAAP Postings IFRS GAAP
N1
Asset Acquisition 0L N1
Assets are depreciated using different depreciation rules in accordance with different
accounting principles. The use of different depreciation parameters (such as method and
useful life) for the different accounting principles produces different depreciation values,
which are posted to the corresponding ledgers
01 IFRS
30 US GAAP
60 30 - 01 FI-AA
FI-GL
IFRS (Leading)
US
0L US GAAP Postings IFRS GAAP
When assets are sold, the net book value can be different in the different
accounting principles, which means that different values need to be posted.
Account approach:
Customizing:
A new depreciation area is required for the new accounting principle
Separate accounts can be defined for the combination chart of depreciation chart of accounts
account determination depreciation areas.
Account determination is assigned to the asset class
The document in the non leading area is posted periodically using RAPERB2000 or
posted direct.
Due to the different net book values, the accounting principles can produce different
losses/gains that need to be posted to the respective ledgers.
(Assumption: gains are achieved when IFRS is the leading accounting principle, whereas
US GAAP produced losses)
01 IFRS
30 US GAAP
60 30 - 01 FI-AA
FI-GL
US
GAA
IFRS (Leading)
Postings IFRS P
0L US GAAP
N1 Asset sale with gains 0L N1
As investment measure:
Costs are collected on a WBS element or an internal order (capitalization key in
the master record).
The costs are collected and capitalized/settled to the asset. They are assigned
to the depreciation area on the basis of the combination of capitalization key
and capitalization version. In this way, different percentages of capitalization
can be applied.
Additional external invoices that need to be handled differently depending on
each accounting principle have to be entered as an adjustment document after
the asset has been capitalized (as a regular asset acquisition).
The expenses are collected on an internal order and settled to the asset under construction.
Different APC values have to be capitalized using different accounting principles.
Process Other expenses,
Assumptions:
flow: Freight costs
Freight Costs are capitalized under
IFRS only
100% of other expenses are
Investm. capitalized under IFRS and US-
Order GAAP
Ext. Procurement,
80% of other expenses are
Production costs
AuC, Asset capitalized under Tax Law.
Settlement
01 IFRS
30 US GAAP
FI-GL 60 30 - 01 FI-AA
IFRS (Leading)
US
Postings IFRS
GAAP
0L US GAAP
Settlement of internal order to asset
N1 Tax under construction with 100% incl. 0L --
freight costs
Settlement of internal order to asset
-- N1
under construction with 80%
The limits for low-value assets differ depending on the Accounting Principle applied.
The maximum low-value asset amount is defined in the country data (OA08)
(the country key has been assigned to the company code).
Assets with APC that are smaller or equal to the smallest LVA value of all accounting
principles are capitalized in an asset class and depreciated immediately.
All assets that are greater than the smallest LVA value of all accounting principles are
created in a second asset class. Whereas in one area immediate depreciation occurs at
100%, depreciation is performed in another area corresponding to the useful life. Changes
to the respective depreciation key and the useful life need to be made manually in the asset
master record for each depreciation area.
Account Approach:
For each accounting principle, the depreciation run posts documents to the accounts defined
Ledger Approach
For each accounting principle, the depreciation run posts documents to the respective ledger.
The limits for low-value assets differ depending on the Accounting Principle applied.
01 IFRS
30 US GAAP
FI-GL 60 30 - 01 FI-AA
IFRS (Leading)
0L US GAAP
US
N1 Postings IFRS
GAAP