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Parallel Accounting in SAP ERP

Fixed Asset Accounting


in
Ledger- or Account Approach

Product Management Financials


January, 2014
Structure of the Presentation

At the end of this presentation you will be able to explain how


Parallel Accounting for Fixed Assets can be portrayed.

In detail you will be able to configure and explain


Valuation decisions and configuration both for
The account approach and the
The ledger approach for parallel accounting.
In either approach you will learn the role of
Depreciation Areas
Valuation Decisions
G/L Integration
CO Integration
Fiscal Year Variants
You will learn to describe each of the following processes both for
account- and for ledger approach:
Asset Aquisition with valuation differences
Depreciation
Integrated Asset Retirement
Assets under Construction
Low Value Assets
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Parallel Accounting in FI-AA
Depreciation Areas both for account approach and ledger approach

The FI-AA application component portrays parallel accounting using depreciation areas:

An accounting principle is represented by one or several depreciation areas.


Different depreciation parameters (such as depreciation method or useful life) are defined for
each depreciation area in the asset master
The depreciation area settings specify whether
No postings are made (Area Does Not Post)

Asset balances and depreciation are posted (Area Posts APC and depreciation
periodically)
Only Asset balances are posted (Area Posts APC only)

Only depreciation is posted (Area Posts Depreciation only)

Post-Capitalization of Cash Discount to Assets"


With document splitting active: Cash discounts are capitalized with payments real time.
Without document splitting: periodic run of SAPF181.

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Parallel Accounting in FI-AA
Depreciation Areas for account approach

Assets are depreciated using different depreciation rules in accordance with different
accounting principles.

One depreciation area is required for each accounting principle and currency.

Separate accounts can be defined for the combination


Chart of depreciation
Chart of accounts
Depreciation area
Account determination is assigned to the asset class.
For each accounting principle, the depreciation run posts documents to the accounts
defined.
APC can be posted direct to the accounts of the parallel valuations or started
periodically using RAPERP2000.

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Parallel Accounting in FI-AA
Depreciation Areas for ledger approach

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.

The following depreciation areas need to be set up accordingly:


Depreciation area 01 is assigned to leading ledger (leading valuation)
Depreciation areas and derived depreciation areas (delta areas) assigned to Non-
leading ledgers (valuations)

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).

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Parallel Accounting in FI-AA
Depreciation Areas for ledger approach

Configuration example of ledger approach:


The portrayal of parallel valuation requires the depreciation areas listed below.
The base value of the leading area is transferred to all ledgers, and a second periodic APC
posting corrects the base value in the parallel ledger (delta posting).
The derived area (delta area) posts the difference between the leading area and the non-
leading area to the ledger assigned to the non-leading area.
The following examples assume:
The IFRS ledger is the leading ledger
The US GAAP ledger is a non leading ledger
Only one currency type is considered relevant for this example
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation

01 0L / IFRS 0L X X X

20 (calculation) 0L / IFRS 0L - X

30 N1 / US GAAP N1 - X

60 (delta area 30 01) N1 / US-GAAP N1 X (1) -

(1) Corrections from asset retirement can be posted direct or periodically (RAPERB2000)
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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.

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Parallel Accounting in FI-AA
Integration with Controlling

Scenario 1:

Depreciation area 01 does not post to Controlling


This is the leading depreciation area
Under the ledger approach
it posts to the leading ledger
it may use the same accounts (not created as cost elements) as
depreciation areas 30

Depreciation area 20 posts to Controlling


It posts to the leading ledger The cost-accounting approach portrayed
It posts to Controlling
differs from that in the leading valuation.
Accounts are created as cost elements
Under the ledger approach the accounts used are different to those
used in depreciation areas 01and 30

Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period Depreciation
Accounting Principle
Production Cost

01 0L / IFRS 0L X X X

20 (calculation) 0L / IFRS 0L X (CO)

30 N1 / US GAAP N1 X

60(delta area 30 01)


N1 N2 X (1) -
(1) Corrections from asset retirement can be posted direct or periodically (RAPERB2000)
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Parallel Accounting in FI-AA
Integration with Controlling

Scenario 2:

Depreciation area 01 posts to Controlling


This is the leading depreciation area
It posts to Controlling
Accounts are created as cost elements
Under the ledger approach
In Controlling, the leading valuation is
it posts to the leading ledger
it may use the same accounts as depreciation area 30 portrayed as the cost-accounting approach.

Depreciation area 20 is not used.

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

60 (delta area 30-01) N1 / US GAAP N1 X -

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Parallel Accounting in FI-AA: Processes
Asset Acquisition

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)

Ledger approach in new General Ledger Accounting:


Customizing: As mentioned above, at least the following depreciation areas need to be set up accordingly:
Leading area
Nonleading area
Delta area
The base value of the leading area is transferred to all ledgers.
Update process in Two-Step Method:
Capitlization differences have to be entered manually using a transaction type restricted to the respective depreciations
areas.
The derived area (delta area) posts the difference between the leading and nonleading area to the nonleading ledger:
using a ledger group-specific document that needs to be entered manually.

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Parallel Accounting in FI-AA: Processes
Asset Acquisition

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

Capitalization of Freight Costs (ledger


group-specific document with separate -- N1
transaction type)

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Parallel Accounting in FI-AA: Processes
Depreciation

Assets are depreciated using different depreciation rules in accordance with


different accounting principles.
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.
For each accounting principle, the depreciation run posts documents to the accounts
defined.

Ledger approach in new General Ledger Accounting:


Customizing: As mentioned above, at least the following depreciation areas need to be set
up accordingly:
Leading area
Nonleading area
Delta area
For each accounting principle, the depreciation run posts documents to the respective
ledger.

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Parallel Accounting in FI-AA: Processes
Depreciation under ledger approach

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

N1 Tax Straight-line depreciation over


0L --
5 years as per IFRS

Straight-line depreciation over 10


-- N1
years as per US GAAP

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Parallel Accounting in FI-AA: Processes
Asset Retirement

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.

Ledger approach in new General Ledger Accounting:


Customizing: As mentioned above, at least the following depreciation areas need to be set
up accordingly:
Leading area
Nonleading area
Delta area
The base value of the leading accounting principle is posted to both ledgers.
The derived area (delta area) posts the difference between the leading and non leading
areas to the additional ledger. This posting can be made direct or periodically using
RAPERB2000.
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Parallel Accounting in FI-AA: Processes
Integrated Asset Retirement under ledger approach

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

Adjustment of gains under IFRS, adjustment of


accumulated depreciation under US GAAP, and -- N1
posting of losses under US GAAP (1)

(1) Performed direct or performed periodically using RAPERB2000

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Parallel Accounting in FI-AA: Processes
Scrapping

Scrapping is a special type of asset retirement, producing a revenue of zero.

The same applies as with asset retirement

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Parallel Accounting in FI-AA: Processes
Asset under Construction

For assets under construction, the following distinction is made:

Without investment measure:


Such assets are treated as regular asset acquisition.

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).

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Parallel Accounting in FI-AA: Processes
Asset under Construction

Different APC values have to be capitalized using different accounting


principles.
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 total amount and the difference are posted automatically during settlement to the
respective areas.

Ledger approach in new General Ledger Accounting:


Customizing: As mentioned above, at least the following depreciation areas need to be
set up accordingly:
Leading area
Nonleading area
Delta area
The base value of the leading accounting principle is posted to both ledgers.
The derived area (delta area) posts the difference between the leading and non leading
area to the nonl eading ledger; this difference is posted automatically during settlement.
.
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Parallel Accounting in FI-AA: Processes
Asset under Construction (Investment Measure) under ledger approach

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%

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Parallel Accounting in FI-AA: Processes
Depreciation of Low-Value Assets

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.

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Parallel Accounting in FI-AA: Processes
Depreciation of Low-Value Assets under ledger approach

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

Straight-line depreciation over


3 years as per IFRS 0L --

Immediate depreciation as per US GAAP -- N1

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Summary

You should now be able to explain how Parallel Accounting for


Fixed Assets can be portrayed using General Ledger Accounting
(new) under the Ledger Approach. In detail you should be able to
explain
the necessary configuration on the level of depreciation areas
the fundamental valuation decisions to be taken,
Configure the
G/L Integration as well as the
CO Integration of Fixed Asset Accounting
the degree to which different Fiscal Year Variants per valuation are
supported by SAP ERP 6.17
how the Balance Sheet is affected by FI-AA-processes:
Asset Aquisition with valuation differences
Depreciation
Integrated Asset Retirement
Assets under Construction
Low Value Assets

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