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You can define depreciation areas for the parallel valuation of fixed assets for a particular purpose. This is done
using "real" depreciation areas and derived depreciation areas . The values in the derived depreciation area are
calculated from the values of two or more real areas, using a formula you define. The system does not
permanently store the values from the derived depreciation area. They are determined dynamically at the time of
the request. Otherwise, derived depreciation areas have the same system functions as real areas. Most
important, they can be evaluated in the same way, and posted to the general ledger (for example, for showing
special reserves).
The country-specific charts of depreciation (for example, 0US for the USA) contain fully defined standard
depreciation areas, for example, for
• book depreciation
• tax depreciation
• cost-accounting depreciation
• special reserves
• investment support
These standard depreciation areas provide a reference. From the point of view of SAP, this reference meets all
requirements for accounting and legal considerations. You always have to copy one of the standard depreciation
areas in order to create a new depreciation area. Therefore, you should delete standard depreciation areas only
after careful consideration. It is usually better to avoid deleting them, and instead set them to inactive in the
asset class.
1. Check the definition of the depreciation areas that were created by reference to a standard chart of
depreciation (in the detail screen).
2. If necessary, define new depreciation areas, by copying an already existing depreciation area.
3. Specify the characteristics of your depreciation area in the detail screen:
a) Specify the type of value management that is allowed.
You must allow APC and positive remaining book value in all areas in which you want to depreciate capitalized
asset balances (the usual procedure). Allow negative net book values in depreciation areas that depreciate
below zero, and in areas for managing value adjustments posted on the liabilities side (special reserves). The
second of these also are not allowed to manage APC or net book values.
Specify if the asset values/depreciation of the area should be posted automatically to the general ledger or to
cost elements (asset balance sheet values: online/periodic).
The system can only post asset balance sheet values from one depreciation area in online. Generally, this area
is the book depreciation area. Other areas (for special reserves or cost accounting depreciation) can be posted
automatically to the general ledger using background processing (application menu: Periodic processing), when
the automatic posting indicator is set. Depreciation can be posted only periodically.
You specify the reconciliation accounts and offsetting accounts for automatic posting in other steps in the
implementation process.
○ If you need depreciation areas that derive their values from other depreciation areas, you can
define derived depreciation areas. For this purpose, enter the depreciation areas that are to
form the basis for its values. Enter whether the values from these areas should be included
as positive or negative values in the formula. Make sure that the indicator "real area" is not
set.
The derived depreciation area can be for reporting only (that is, its values are not posted to reconciliation
accounts). In this case, you can specify that the system does not perform a value check for this derived area
(indicator: "for reporting purposes only").
4. Check the standard type of the depreciation area.
The depreciation areas in the standard chart of depreciation all have a type. When you create a chart of
depreciation, the system takes over these types from the referenced standard chart of depreciation. For
example, the type of depreciation area 01 is "book depreciation."
If you are also using the IM (Investment Management) component, the depreciation area with type 07 (cost
accounting valuation) has special importance. At the present time, you cannot transfer capitalization differences
as nonoperating expense to this depreciation area. This limitation is required in order to make sure that all non-
capitalized debits on a capital investment measure are accounted for in controlling.
It is also possible to delete a depreciation area. The depreciation area to be deleted must meet the following
requirements:
• It cannot be the master depreciation area (01).
• The depreciation area cannot be a reference for another area (for acquisition values, depreciation
terms).
• The depreciation area cannot be part of the calculation rule for a derived depreciation area. In this
case, you have to change the calculation rule for the derived depreciation area in question.
• The depreciation area cannot be defined for automatic posting of its values to the general ledger.
The system then deletes the selected depreciation area in the chart of depreciation and in the valuation
specifications for all affected assets and asset classes.
Depreciation areas that are not used can still be activated at a later point in time (after the production startup). A
newly activated depreciation area can take over values from another depreciation area.
It also contains the rules for the evaluation of assets that are valid in a specific country or economic area.
Each company code is allocated to one chart of depreciation. Several company codes can work with the same
chart of depreciation.
The chart of depreciation and the chart of accounts are completely independent of one another
Depreciation Area: which is managed in the system as a real depreciation area (not a derived depreciation area).
Each depreciation area is set up to handle depreciation for a particular purpose (e.g. book depreciation, tax
depreciation, group depreciation, cost-accounting depreciation, etc.)
Every depreciation area belongs to at least one chart of depreciation , and is managed independently from other
depreciation areas. However, you can define depreciation areas so that it is possible to use one area to check
the values of another area, or so that one area can take over values from another area.
You can also define derived depreciation areas . The values in a derived depreciation area are determined from
the values of real depreciaton areas, using a mathematical relationship, which you define (for example, reserve
for special depreciation).
The Depreciaiton Area 1 and 30 cannot be deleted as this is required by the system for posting the depreciation
in the G/L account and for the purpose of consolidation.
Real Dep. Area: Set this indicator if you want the system to store the values of this depreciation area in the
database (meaning that the area is not a derived depreciation area). The values in this area are then updated
each time a posting is made, and can be immediately evaluated
Post to G/L account: Specifies if changes to balance sheet values and/or depreciation from this depreciation area
are to be posted to the general ledger, and how they are to be posted.
Acquisition Value: In this field, you specify whether the real acquisition value (without taking investment support
into account) in this depreciation area should have a positive or negative balance.
Net book Value: You can specify here that the net book value balance in this depreciation area is always either
positive or negative
Period Interval: You specify the interval between two depreciation posting runs in this field. Define this interval by
entering the number of posting periods that should be in the interval.
Valuation
Set Chart of Depreciation
You only need to carry out the following step if you have created more than one chart of depreciation. Some of
the definitions in the following Customizing steps depend on the chart of depreciation you want to work with. If
you have recently created several charts of depreciation (NOT standard charts of depreciation), you therefore
need to specify the chart of depreciation you want to configure. The work you do in the system after this point will
affect that chart of depreciation. The system therefore determines the chart of depreciation that you are working
on according to the following logic:
• If you have created only one chart of depreciation, the system automatically uses this chart.
• If you have created more than one chart of depreciation, the system asks you to identify the chart of
depreciation affected the first time you call up a function that affects the chart of depreciation. The chart of
depreciation you select at this point remains active during your log-on, unless you specifically enter a new chart
of depreciation. If you had set one chart of depreciation, and now want to work with a new one, you set the new
chart of depreciation in this processing step.
Depreciation Areas
Define Depreciation Areas
Specify Transfer of Depreciation Terms
Determine Depreciation Areas in the Asset Class
Generally, the assets in an asset class use the same depreciation terms (depreciation key, useful life).
Therefore, you do not have to maintain the depreciation terms in the asset master record. Instead, they can be
default values from the asset class.
In this step, you determine the depreciation terms that are to be used in your asset classes. Depending on the
definition in the screen layout control used, these depreciation terms are offered either as optional or mandatory
defaults when you create an asset.
Deactivate Asset Class for Chart of Depreciation
In this step, you can lock asset classes for entire charts of depreciation. In this way, you can prevent an asset
class from being used inadvertently in a chart of depreciation for which it is not intended.
Valuation Methods
Depreciation Key
Calculation Methods
Define Base Methods
In this step, you maintain base methods. Base methods are valid in all charts of depreciation
Base method of the depreciation key for calculating depreciation or imputed interest.
Depreciation calculation method: With this indicator you specify which depreciation calculation method the
base method should use.
Reduce useful life to the end of fiscal year: If you set this indicator, the system reduces the planned useful life
so that the end of depreciation always coincides with the end of the fiscal year.
Depreciation after end of planned life: Set this indicator, if you want the system to continue depreciation after
the end of the planned useful life.
Define Declining-Balance Methods
In this step, you define declining-balance methods. You then assign them to depreciation keys.
SAP supplies commonly-used calculation methods.
1. Maintain declining-balance methods and their descriptions.
2. For each declining-balance method, specify:
o A multiplication factor for determining the depreciation percentage rate
o An upper limit for the depreciation percentage rate
o A lower limit for the depreciation percentage rate