AC305
SAP AG 1999
AC305 Asset Accounting
SAP AG
AC305
AC305
Asset Accounting
Asset Accounting
R/3 System Release 4.6C September 2000 Material Number 5004 1524 SAP AG 2001
Copyright 2001 SAP AG. All rights reserved.
No part of this publication may be reproduced or transmitted in
any form or for any purpose without
the express permission of SAP AG. The information contained
herein may be changed without prior notice.
All rights reserved.
Copyright
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SAP AG 1999
Financial Accounting I
Financial Accounting and Reporting
AC010 5 days
Asset Accounting
AC305 4 days
Special Purpose Ledger Human Resources Essentials I HR051 1 day
Level 3
Level 2
Travel Management Travel Expenses AC270 3 days Travel Management Travel Planning AC275 2 days @ACxxxx more e-learnings @AC010a Change Vendor or Customer Master Data via Internet Human Resources Essentials II HR052 2 days@
@
@
@
1 h General Ledger/ Accounts Payable/ Accounts Receivable Configuration AC200 3 days Periodic Processing in Accounts Payable/ Accounts Receivable AC201 2 days Financial Closing AC205 2 days x h AC220 5 days Additional Financial Functionality AC260 1 day @AC200a Interest Calculation of open and/or cleared items@
@
2 h SAP AG 1999
Accounting knowledge
Recommended courses:
AC010 - Overview of Financial Accounting
SAP20 - Overview of SAP R/3
SAP AG 1999
Target Group
Target Audience:
Leader and members of the project team that is responsible
for the implementation of Asset Accounting
SAP consultants
Duration: 4 days
Note to participants:
The training materials are not intended for independent use. The materials represent a complete training concept only when combined with the explanations of the trainer.
SAP AG 1999
Course Goal
Course Objectives
Contents
Course Overview Diagram
Business Scenario
Preface
Preface
SAP AG 1999
This will prepare you to:
Configure and operate the R/3 Asset Accounting
module
Understand SAP terminology and vocabulary
Understand the integration between FI-AA and
Financial Accounting
SAP AG 1999
At the conclusion of this course, you
will be able to
Configure the Asset Accounting module
Create and change master data in Asset Accounting Post and analyze transactions
Execute the depreciation run
Identify which FI-AA reports you need to analyze asset
values
Carry out the legacy data transfer for assets
SAP AG 1999
Unit 5 Periodic Processing
Unit 6
Information System
Unit 7
Legacy Data Transfer
Unit 8
Country-Specifics for
Germany
Unit 1 Introduction
Unit 2
Organizational Structure
Unit 3 Master Data
Unit 4
Asset Transactions
Preface
Exercises
Solutions
Appendix
Contents
SAP AG 1999
FI
FI
-
-
AA
AA
Organizational Structure LegacyData TransferFI
FI
Asset History Sheet Balance Sheet Master Data Master Data Master Data Information System Information System Information System Asset Transactions Asset Transactions Asset Transactions Periodic Processing Periodic Processing Periodic Processing
Course Overview Diagram
SAP AG 1999
You are consulting for the asset accounting
department of the IDES Group. IDES, with the help of external consultants, has implemented the SAP R/3 System, including Financial Accounting.
You are assigned as a project team member to customize the Asset Accounting module.
You will verify the standard configuration, but in order to reproduce your company's organizational structure in the SAP R/3 System you will also make changes and complete the system set up.
You will demonstrate to the department the use of the Asset Accounting functions.
You will have to test your configuration.
Business Scenario
SAP AG 1999
Client, company code, chart of depreciation,
chart of accounts
Cost accounting assignment
Asset class
Depreciation area
Organizational Structure
SAP AG 1999
At the conclusion of this unit, you will be able to
define a chart of depreciation
assign a company code to a chart of
depreciation
describe how Asset Accounting is integrated
with Cost Accounting
organize the classification of assets
SAP AG 1999
FI
FI
-
-
AA
AA
Organizational Structure LegacyData TransferFI
FI
Asset History Sheet Balance Sheet Periodic Processing Periodic Processing Periodic Processing Master Data Master Data Master Data Information System Information System Information System Asset Transactions Asset Transactions Asset Transactions
Course Overview
SAP AG 1999
Organizational Structure: Business Scenario
The consultants have proposed an organizational structure for the IDES Group. You and your FI-AA colleagues on the project team are meeting with them to review the proposal.
Although your focus is on Asset Accounting, you need to discuss the entire accounting view to understand the integration between the applications.
You will further discuss the customization options available in the system for Asset Accounting, as well as the specific settings which have been proposed, to determine whether you have achieved the optimum structure for the enterprise.
There are standard settings in the IMG that are delivered by SAP. You are now going to adjust these settings according to your company's needs.
SAP AG 1999
Client - Company Code
Company Code 1001
Company
CompanyCode 1001Code 1001
Balance sheet
Balance s Balance sheetheet
Company Code 1000
Company
CompanyCode 1000Code 1000
Balance sheet
Balance s Balance sheetheet
Assets
Intangible assets Assets
Assets
Intangible assetsIntangible assets
Tangible fixed assets
Tangible fixed assetsTangible fixed assets
Financial assets
Financial assetsFinancial assets Profit + loss statement
Profit +
Profit +loss statementloss statement
Expenses Depreciation Expenses Expenses DepreciationDepreciation -----
-Profit + loss statement
Profit +
Profit +loss statementloss statement Software Machines Securities 100 50 1000 2000 3000 -Business area Client Client Client
The client is the highest level in the SAP System hierarchy. It also denotes the specific logical system you are working on. Specifications which you make on this level apply to all company codes. Each company code is an independent accounting unit. The legally required balance sheet and profit
and loss statement are created at this level.
Each business area is to be regarded as a financially separate unit for which an internal balance sheet and profit and loss statement can be created.
SAP AG 1999 Country A
. . .
Tax Depr. Cost-acct.depr. Group Company code 1000 Chrt of acts. INT Book deprec. Chart of Accounts Chart of deprec. ChartChartof deprecof deprec..
Company code 2000 Chrt of acts. INT Company code 3000 Chrt of acts. CAUS Company code ???? Chrt of acts. ???? Chart of depr. 1DE Chart of depr. 1GB Chart of depr. 1US Chart of depr. 1??
Client
Client
Client
Chart of Accounts - Chart of Depreciation
All general ledger accounts are defined in the chart of accounts.
FI-AA works with the chart of accounts assigned to the company code in FI. You can select this according to your requirements (for example, global, industry-specific, or country-specific charts of acounts).
As the chart of depreciation is country-specific, SAP provides model charts of depreciation for many countries. These contain pre-defined depreciation areas, but you can also define your own chart of depreciation (by copying and changing).
Each depreciation area represents a specific type of valuation (for example, book depreciation or tax depreciation). You can also define your own depreciation areas in the chart of depreciation.
Each company code uses one chart of accounts and one chart of depreciation.
All or several company codes can work with the same chart of accounts and the same chart of depreciation.
SAP AG 1999
Depreciation Areas
Asset xy in year 2000
Tax-depr. Cost acct. depr. Parallel deprec. Book deprec.Balance sheet vals Depreciation Net book value
100 000 100 000 100 000 100 000 40 000 40 000 10 000 10 000 60 000 60 000 90 000 90 000
Asset portfolios and transactions are often valued differently for different purposes, for example, different valuation approaches may be used for
Financial statements according to local requirements
Balance sheet for tax purposes (in so far as another valuation is permitted) Internal accounting (cost accounting)
Parallel financial reporting, for example, for creating a consolidated balance sheet (according to IAS, US GAAP, and so on).
Depreciation areas are created in the R/3 System to manage these different valuation approaches. There are separate transaction figures
For each asset and depreciation area
SAP AG 1999
+
Data for Asset Accounting
=
Asset Accounting
Company Code
=
Asset Accounting
Company Code
Chart of Accounts Chart of Depreciation Chart of DepreciationFinancial Accounting
Company Code
Financial Accounting
Company Code
Asset Accounting Company Code
You have to set up company codes in Financial Accounting first. Assign the chart of depreciation to the company code.
The necessary data for Asset Accounting is added to the company code. The company code is now available for use by Asset Accounting.
SAP AG 1999 Depreciation Asset Cost center Order Book deprec. Tax depr. Cost-acct.dep. Vehicles Vehicles Vehicles . . . Vehicles Vehicles Vehicles Company Code 1000 Company Company Code 1000 Code 1000 Company Code 1001 Company Company Code 1001 Code 1001 . . . Cost center Actual Order Actual
Client
Client
Client
Cost Accounting Assignment
Controlling area 1000 Controlling area Controlling area 1000 1000
In the master record, you can assign an asset to the following Controlling objects: - Cost center
- (Internal) order (real or statistical) - Activity type
- Maintenance contract.
These objects are assigned to a controlling area which can include one more more company codes. You can post depreciation from each depreciation area in Cost Accounting. The (cost-accounting)
depreciation can be passed on to • A cost center
• A (real) order
• A cost center and a statistical order.
SAP AG 1999
Vehicles
Buildings Control dataDefault values
AMT: Alternative Minimum Tax
. . . . . . . . .
Chart of depr. 1DE
Chart
Chartof deprof depr.. 1DE
1DE Chart1USChart1US1USChart of depr.of deprof depr.. Chart1??ChartChart of depr. 1??1?? of deprof depr. . Asset Asset ClassAsset ClassAsset Class
Book depr. Tax depr. Cost-acc.dep. Book depr. Tax depr. AMT Book depr. Fixtures and fittings
Fixtures and fittings Fixtures and fittings
Client - Asset Class
Fixed assets are categorized into asset classes, for example, vehicles, furniture, machines. The asset class consists of a master data section and a depreciation area section.
Asset classes are created at client level. They are then assigned to at least one chart of depreciation, so you can complete the asset class with default values for your depreciation areas.
You can suppress individual depreciation areas in each asset class, for example investment support areas which are only applicable to certain classes.
For each depreciation area, the depreciation attributes for the assets can either be proposed with the option of changing, or they can be mandatory.
Several charts of depreciation can also be assigned to an asset class. This ensures that the asset class catalog is uniform despite using different charts of depreciation.
SAP AG 1999
Asset Class and the Asset Master Record
C
A
ss
et
A
cc
oun
ti
n
g
1000 3000 4000 5000 ... 000000-099999 100000-199999 200000-299999 300000-399999 400000-499999 500000-599999 600000-699999Fixtures and fittings
1000 Asset 001111
000000-099999 Asset Class
2000
Assets under construction Low-value assets Buildings Machines
Class:
2000 Asset 200003 200000-299999 Asset Class The asset class is the main criterion for classifying assets. Each asset has to be assigned to only one asset class. You can specify certain control parameters and default values for depreciation
calculation and other master data in each asset class.
Assets that are to appear in different places/balance sheet items (for example, buildings and
machines) have to be assigned to different asset classes. There is also at least one special asset class each for assets under construction and low value assets. In IDES these asset classes are:
4000 for assets under construction 5000 for low value assets
You can also create separate asset classes for intangible assets and leased assets. There are separate functions available for leasing.
The Plant Maintenance (PM) component is responsible for technical management of assets. The Treasury (TR) component is for managing financial assets.
SAP AG 1999
+
=
=
FI - AA FI FI --AAAA FI Data for AAChart of depreciation
Depreciation area 01 Depreciation Depreciation area area0101 Depreciation area 02 Depreciation Depreciation area area0202 Depreciation area 03 Depreciation Depreciation area area0303 Depreciation area 20 Depreciation Depreciation area area2020 Book deprec. Book Book deprec deprec.. Tax deprec. Tax Tax deprec deprec.. Special reserves Special Special reserves reserves Cost-acc. deprec. CostCost--accacc. .
deprec deprec.. Depreciation area 30 Depreciation Depreciation area
area3030 Group Kdeprec.
Group Group KK deprec deprec.. Chart Chartofof Accounts Accounts
The Chart of Depreciation
You will value your fixed assets for various business and legal purposes (for example, book depreciation, tax depreciation, cost-accounting depreciation, and so on).
With FI-AA you can manage different values of fixed assets in the depreciation areas.
The chart of depreciation is a catalog of country-specific depreciation areas structured according to various business aspects. You can specify the attributes of each individual depreciation area.
SAP supplies charts of depreciation as references that are based on the requirements of each country. The charts of depreciation are supplied for your reference only.
You can create a new chart of depreciation by copying one of the reference charts of depreciation. In your chart of depreciation you can delete the depreciation areas you do not need. This must be done before any assets are created.
You assign your chart of depreciation to your company code.
SAP AG 1999
Chart of depreciation 1DE
Chart
Chartof depreciationof depreciation 1DE 1DE Depreciation areas Depreciation areas Depreciation areas 01 02 03 10 15 20 30 31 32 41 51 Book depreciation
Special tax depreciation APC Special depreciation reserve Valuation of net assets Balance sheet for tax purposes Cost-accounting depreciation
Consolidated balance sheet (local curr.) Consolidated balance sheet (group curr.) Book depreciation in group currency Investment support (reducing APC) Investment support as a reserve
Chart of depreciation 1US
Chart
Chartof depreciationof depreciation 1US 1US Depreciation areas Depreciation areas Depreciation areas 01 10 11 12 13 20 30 31 32 40 Book depreciation
Federal tax ACRS/MACRS Alternative Minimum Tax Adjusted Current Earnings Corporate Earnings & Profits Insurance
Consolidated balance sheet (local currency) Consolidated balance sheet (group currency) Book depreciation (group currency)
State modified ACRS
Depreciation Areas
The depreciation areas are identified in the system by a two-character numeric key. They contain depreciation terms that you can enter in the asset master record or in the asset classes.
Depreciation area 01 is the major depreciation area. Values and depreciations are posted to the general ledger.
Other depreciation areas may show:
• Country-specific valution, for example, net-worth tax, state calculation (USA)
• Values or depreciations that differ from depreciation area 01 (for cost-accounting reasons, for example)
• Consolidated versions in local or group currency • Book depreciation in group currency
• Difference between book depreciation and country-specific tax depreciation (=>derived depreciation area).
SAP AG 1999
The organizational structures of Asset Accounting have been presented in this unit.
The chart of depreciation:
The chart of depreciation contains the necessary depreciation areas for different types of valuation. Every company code is assigned to exactly one chart of depreciation.
The depreciation area:
The depreciation area shows the valuation of assets for a given purpose (such as, book or tax depreciation, or depreciation for cost accounting).
The asset class is the means of structuring the asset portfolio according to different legal and business requirements.
Organizational Structure: Summary
Explanation of Symbols in Exercises and Solutions
Exercises
Solutions
Course Objectives
Business Scenario
Tips & Tricks
Warning or Caution
Data Used in Exercises
Type of data
Data in the training system
Company code
AA## (## stands for your group
number)
Chart of accounts
INT
Financial statement version
INT
VAT
Value supplied by instructor
Currency
UNI
Cost centers
T-F05A## (business area 9900)
T-F05B## (business area 9900)
T-F05C## (business area 9900)
T-F05D## (business area 3000)
T-F05E## (business area 3000)
Legacy data transfer
:Transfer object 160: Assets
Asset1.txt (Germany)
Asset2.txt (USA)
contains the structure of one legacy
asset record with cumulative
Asset class
Description
Number
Action taken
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Unit: Organizational Structures
Topic: Chart of Depreciation
On completing these exercises, you will be able to:
Find the definition of the chart of depreciation in the Implementation
Guide, and define a chart of depreciation.
Prepare the company code for FI-AA use
As a member of the implementation team, you have to set up the
organizational structures and master data for FI-AA.
There are standard settings in the IMG that are delivered by SAP. You are
now going to adjust these settings to suit your company’s requirements.
1-1
First you will need a chart of depreciation. This allows you to maintain all necessary
settings in the asset for the purposes of: taxes, management accounting, foreign
currency, and consolidation reporting.
To create a chart of depreciation AA## (## = group number) you copy it from your
country-specific reference chart of depreciation.
Up to and including 4.6C, you copy 1XY (XY: your country-specific chart of
depreciation).
Specify (change) the description of the chart of depreciation, and copy or delete
depreciation areas as needed. Your instructor will tell you which depreciation areas you
need.
1-2
In order to use your chart of depreciation, you will need to link it to your asset
accounting company code. Carry out this configuration.
1-3*
When you analyze all the FI company codes, you might find company codes that are
not assigned to a chart of depreciation. What could be the reason for this?
1-4-2* The country-specific chart of depreciation delivered by SAP contains a catalog
of depreciation areas that cannot be changed.
1-4-3* Different company codes can be linked to one chart of depreciation.
1-5*
Define depreciation area 31 (book depreciation in group currency) so that it shows the
asset values in USD.
Unit: Organizational Structures
Topic: Chart of Depreciation
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy Access
→
SAP Menu
→
Accounting
→
Financial Accounting
→
Fixed Assets
Menu path to Customizing for Asset Accounting: SAP Easy Access
→
SAP Menu
→
Tools
→
Accelerated SAP
→
Customizing
→
Project Management. Choose SAP Reference IMG
→
Financial Accounting
→
Asset Accounting.
1-1
Customizing FI-AA
→
Organizational structures
→
Copy Reference Chart of
Depreciation/Depreciation Areas
→
Choose Copy Reference Chart of Depreciation.
→
Choose the copy icon . Your instructor will tell you which chart of depreciation
to use. Copy your country-specific chart of depreciation to AA##
→
Choose Back
→
Choose Copy/Delete Depreciation Areas. Make sure that you are actually working
in the chart of depreciation you have copied. Your trainer will tell you which areas to
delete.
→
Choose Back
→
Choose Specify Description of Chart of Depreciation. Enter a description of your
chart of depreciation.
1-2
Customizing FI-AA
→
Organizational Structures
→
Assign Chart of Depreciation to
Company Code
1-3*
The absence of this table entry means that Asset Accounting is probably not
implemented in the company code, perhaps because there are no assets or so few assets
that they are maintained in another company code.
1-4-2* False
1-4-3* True
1-5*
Customizing FI-AA
→
Valuation
→
Currencies
→
Define Depreciation Areas for
Foreign Currencies
SAP AG 1999
Posting of Values to General Ledger
Functions of the Asset Class
Screen layout
Account allocation
Number assignment
Special asset classes
Master Records
Create master record
Time-dependent data
Changing and displaying asset master record
Asset subnumber
Mass Changes
Master Data
SAP AG 1999
At the conclusion of this unit, you will be able to
Define posting of values to the general ledger Structure your assets by creating asset classes Create and change master data in Asset Accounting Carry out mass changes using worklists
SAP AG 1999
FI
FI
-
-
AA
AA
Organizational Structure LegacyData TransferFI
FI
Asset History Sheet Balance Sheet Master Data Master Data Master Data Information System Information System Information System Asset Transactions Asset Transactions Asset Transactions
Course Overview
Periodic Processing Periodic Processing Periodic Processing SAP AG 1999
Your aim is to configure the system so that you can see fixed assets in different ways for different purposes. Therefore you discuss the use of depreciation areas containing these different views.
Asset classes are a template for the asset master records that are created later. Therefore you need to discuss the defaults in the asset classes with the FI-AA project team in order to be able to create homogeneous asset master records.
The asset accounting department will post invoices and other transactions for fixed assets. Therefore you have to create asset master records to be posted.
SAP AG 1999 Depreciation Area Periodic Depreciation Online Periodic No Values/ Depr. Posted Book Depr Book Depr.. Cost-Acct. Depr. Your Own Depr. Area Area zz Report X X X X X X X X Periodic Asset Postings Depreciation Posting Run Depreciation Depreciation Posting PostingRunRun
FI-AA Info System Values
Define Posting To General Ledger
Specify how and if the values from individual depreciation areas are to be posted to the general ledger. You have the following options:
- Do not post any values for the area.
- Post APC values online, but depreciation periodically. - Post APC values and depreciation periodically. - Post only depreciation, periodically.
The system dictates that depreciation area 01 posts APC values to the general ledger online in realtime. Normally you use depreciation area 01 to manage book depreciation.
Using the option for periodic posting of APC values to the general ledger, you can post values from other depreciation areas to FI.
Depreciation is always determined solely on a periodic basis.
SAP AG 1999
Depreciation Areas and the Balance Sheet
General Ledger Depreciation Area Financial Statement Version Financial Statements for Taxes Reports for Internal Management
FI
FI
-
-
AA
AA
FI
FI
FI-AA Reports You can post both the asset balance sheet values and the depreciation values from the individual depreciation areas to separate balance sheet accounts or income statement accounts in the general ledger.
You can define any number of financial statement versions per chart of accounts in FI (General Ledger). For each balance sheet account and income statement account, you specify in the financial statement version the balance sheet item or income statement item in which the account values should appear.
In Customizing for Asset Accounting, you enter the financial statement versions to be used for those depreciation areas for which financial statements are to be created. This guarantees consistency, during the year-end closing, between the line items in the asset balance sheet accounts and in the balance sheet, as well as the sequence of the individual assets in the asset history sheet.
If you use different financial statement versions, you have to post more than one depreciation area to the general ledger.
SAP AG 1999 Asset Class Master Data Depreciation Area Depreciation Terms Account Determination Number Range
Screen Layout Rule
Asset Master Record Asset Master Record Create Asset Create Create Asset Asset
Functions of the Asset Class
Chart of
Accounts
Chart of
Chart of
Accounts
Accounts
Chart of
Depreciation
Chart of
Chart of
Depreciation
Depreciation
Client
Client
Client
Asset classes are the most important means of structuring fixed assets according to the requirements of your enterprise. The definitions of the asset class apply to all company codes in a client.
An asset class consists of two main sections:
• Master data section with control data and default values for the general master data in the asset master record
• Depreciation area data section with control data and default values for depreciation terms for each depreciation area
When you create asset master records, the asset class data is automatically adopted from the asset class you specify. By entering useful default values, you reduce time and effort needed for creating new asset master records. You also ensure that the records in a given class are handled uniformly. Therefore it is recommended that you define as many asset classes as you have assets with different
SAP AG 1999 Asset Class XXX1 Account Determ. XXX1 01 Book dep. 10 Tax dep. Asset Class Asset ClassXXX1XXX1 Account Determ. XXX1 01
01 Book depBook dep.. 10
10 Tax depTax dep..
Create Asset 01 Book dep. 10 Tax dep. Create Asset Create Asset 01
01Book depBook dep.. 10
10Tax depTax dep..
Post APC Values 1000
FI
FI
Ch. of Accounts INT Balance Sheet Asset Class Asset ClassXXX1 1000 Depreciation 100 P+L Depreciation Expense 100 Ch. of Deprec. Ch Ch..of Deprecof Deprec.. FI-AA FI-AA Chart of Accounts ChartChartofofAccountsAccounts
Deprec. Run
100
Asset Class: Account Allocation
An essential function of the asset class is to establish the connection between the asset master records and the accounts that are posted for them in the general ledger. You use account determination to establish this connection. (It is sometimes also called account allocation.) The account determination key can be identical to the account number of the asset balance sheet
account in the general ledger (for a small asset class catalog). If you have several similar asset classes, you can use different account determination keys for them, although their values are all updated to a single asset balance sheet account.
Several asset classes can use the same account determination key if they use the same chart of accounts and post to the same G/L accounts.
If you use different charts of accounts, however, you need only one account determination key to post asset values of all asset classes to different accounts in the different charts of accounts.
SAP AG 1999
Acct. Assignmt Account
Acquisition APC 021000 Reconciliation account 199990 Retirement Clrg. Asset Retirement 825000 Gain on Sale 250000 Loss on Sale 200000 ... Revaluation ... ...
Cost portions not capitalized
... ... Chart of depreciation Chart of accounts Account determination
Depreciation area
Chart of depreciation Chart of accounts Account determinationDepreciation area
Assigning G/L Accounts
Define Acquisition/Retirement Accounts : In this step you enter the necessary G/L accounts for acquisition, retirement, balance sheet revaluation, and cost amounts that are not capitalized (cost element and account for nonoperationg expense or capitalization differences).
Define Depreciation Accounts : For those depreciation areas that post depreciation to the general ledger, you can assign the following G/L accounts:
• Ordinary depreciation:
- Acc. depreciation account 021010
- Expense account 211100
- Revenue from write-up 253000
• Unplanned depreciation:
- Acc. depreciation account 021010
SAP AG 1999 2000 2000 1000 1000 0202 External? Company Code No. Range Number from ... to ...
2999 2999 03
03 30003000 39993999
Number Range Intervals
The number range controls the assignment of the number of the asset master record. You define number assignment as either internal or external. When internal number assignment is used, the system automatically assigns the next available number in the numerical sequence in the defined number range interval. When external number assignment is used, the number is assigned explicitly by the user or by another system.
You can assign each company code its own number ranges, or company codes can share number ranges.
SAP AG 1999 Fork Lift
Fixed asset Screen Layout Maintenance Level
Req. Opt. Sup.
Dis-play Class Main no. Sub-no.
Field Groups
x x x
x x
x x
Asset master record 1 Description ? 2 Inventory number 3 Cost center ? : Screen Layout 3000 1 2 3 Copy x x (X) (X) Vehicles Vehicles Asset Class Asset Class Asset Class
Screen Layout of Asset Master Data
The screen layout specifies which input fields are displayed in the asset master record, and if they are required entry fields or optional entry fields.
This allows you to reduce the number of master data fields to those that are specifically needed for the given asset class, and to ensure that certain important control information is entered.
In addition to the information on the fields (required entry, optional entry, display, suppress), the screen layout specifies the maintenance level of master data fields. It also determines if they are allowed to be used as a reference (for copying).
- The maintenance level specifies the master data level at which each field can be maintained. The possible maintenance levels are:
Asset class
Asset main number Subnumber
SAP AG 1999
Dep. Area Dep. Use. life
01 Book Depr. LINRLINR 55
02 . . . SNFGSNFG 55 Uniform control of valuation Uniform control Uniform control of valuation of valuation
Chart of Dep. ABCD per Country's Legislation Asset Class
Asset Class Asset Class
Dep. Area Deact. Dep. Use. life Index Layout
01 Book Depr. LINRLINR 20002000
02 . . . SNFGSNFG 20002000 Master Record Master Record Master Record • Screen Layout • Maintenance Levels • Copy Rules
Screen Layout for Valuation Data
In each asset class, you enter a screen layout rule for each depreciation area. This rule applies to the valuation fields in the depreciation area.
SAP supplies screen layout rules 1000 and 2000 in the standard system.
These screen layout rules also contain a maintenance level. The maintenance level guarantees that depreciation is controlled uniformly. There are three options:
(1) Asset class
This maintenance level ensures uniform control of valuation at the level of the asset class. The entries made in the asset class are passed on to the asset master record, and you cannot overwrite them.
(2) Asset main number
The control of valuation is uniform at the level of the asset master record. The entries made in the asset class are adopted in the asset master record, but can then be changed there. All asset sub-numbers that belong to this asset master record adopt these values from the main number, and can no longer change them.
(3) Asset sub-number
There is more freedom in the control of valuation. Asset sub-numbers can have their own different depreciation terms.
SAP AG 1999
Tab Pages
General
General Time-Depend.Time-Depend. AllocationsAllocations OriginOrigin
General Data
Posting Information
Asset
Maste
r Reco
rd
Starting in Release 4.5A, tab pages are used in the asset master record. The data that previously was seen in different views in the asset master record is now on these tab pages.
You can specify a tab layout for each asset class. The tab layout defines: Number of tab pages
Titles of the tab pages
Field groups (frames of data belonging together, such as General Data or Posting Information in the above slide) that should appear on the tab page
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Asset Class Wizard
Generate Asset Classes from G/L Accounts
Back Continue Cancel Start
Specifications Account selection Default accounts Account determination Number range intervals Screen layout rules Asset classes List of results Complete
The
Asset Class
Wizard
helps you to
create asset classes by
systematically leading
you through the steps
listed on the left with
help of explanations.
You can use this function to generate a small asset class catalog (refer to the standard
Implementation Guide). The process for generating the asset classes from the G/L accounts contains the essential steps for assigning the most necessary G/L accounts (key word "account
determination"). It defines the structures for the asset master data (key word "screen layout") and activates two depreciation areas with depreciation terms.
These parameters are generated in a one-to-one relationship to the G/L accounts.
Before you can actually start the generation of the asset classes, you have to have processed all of the steps. You have to process the steps in numerical order.
After you generate the asset classes, you receive a list of the generated objects with an overview of the steps carried out. . The list contains only those asset classes that were created using the asset class generation function.
The asset class generation function runs based on a specific logic (see the "Protection of Existing Objects" slide).
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Protection of Existing Objects
Is CoCd
live? Warning - Existing objects are not deleted.- Only objects that do not already exist are added. - Existing objects are not deleted.
- Only objects that do not already exist are added.
Do assets exist?
Do annual values exist?
- Existing objects are deleted. - "New" objects are created. - Existing objects are deleted. - "New" objects are created.
Warning
- Existing objects are deleted. - "New" objects are created. - Existing objects are deleted. - "New" objects are created.
Warning - Existing objects are not deleted.
- Only objects that do not already exist are added. - Existing objects are not deleted.
- Only objects that do not already exist are added. Delete assets?
- Existing objects are NOT deleted. - Existing objects are NOT deleted. No No Yes No Yes Yes Yes No Warning
Example: Asset Class
Example
Example::Asset ClassAsset Class
Example: Creating one asset class from a G/L account (=> the same conditions apply to all further objects that are also created during the asset class generation, such as the account determination key, number range or screen layout rule):
If the asset class does not yet exist in the system, it is created by the asset class generation.
If the object to be created (the asset class) already exists, the asset class generation is dependent on the implementation status of the company code:
If the company code has production status (is live), then the system does not create any asset classes. When the company code is in production status, the function creates only new objects. Existing asset classes are not changed.
The following applies when the company code is in test status:
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Additional Functions For Asset Classes
Asset
Asset
Class
Class
Copy asset classes from reference Copy asset classes from reference
Fork Lift
Fixed asset
Define allowed entries for user fields Define allowed entries for user fields Enter default values for user fields in asset Enter default values for user fields in asset classes
classes
Link asset class to material group Link asset class to material group (=> for MM integration)
(=> for MM integration)
Copy asset classes from reference:
You can create new asset classes by copying existing asset classes. This option is much quicker than generating asset classes from G/L accounts. It also allows you to define the default values
(particularly the depreciation terms) more exactly and more comprehensively. Define allowed entries for user fields:
- Evaluation groups: These are asset master data fields for which you can specify the use and meaning.
- Environmental protection indicator: Here you can enter a measure taken to comply with environmental protection laws.
- Reason for investment: You can enter the reason for a capital investment in this field.
You can use these fields as selection criteria in reporting (choose Dynamic selections in the report selection screen, or in the definition of sort versions).
Enter default values in asset classes:
In Customizing, you can enter default values for standard user fields in the asset class. You can also enter default values for insurance values, net worth valuation, leasing, and of course, for
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Class: Asset u. Const. AuC Status AuC Status AuC Status
AuC for summary settlement
Line item settlement
Investment measure Depreciation Areas Depreciation Depreciation Areas
Areas DepreciationKey Depreciation Depreciation Key Key Book Depr. Book Depr. 000000000000 Tax Depr. Tax Depr. Tax Depr. 000000000000 Cost-Acct..
Cost-Acct.. LINALINALINA
Negative values allowed Negative values allowed
Depreciation is not calculated in depreciation areas intended for the balance sheet
Special Asset Class: Asset under Construction
Assets under construction (AuC) require a separate asset class with their own account determination, since they have to be shown separately in the balance sheet.
Choose depreciation key '0000' in order to ensure that depreciation is not calculated for assets under construction in depreciation areas for the balance sheet. However, special tax depreciation and investment support are possible even on assets under construction.
It is also possible to post down payments on assets under construction.
Even after an asset under construction has been fully capitalized, you can still post credit memos to it. However, you have to allow negative APC.
To manage more extensive asset investments the component IM (Investment Management)
integrates internal orders and projects with the AuC. You can thereby monitor the details of capital investments within the R/3 CO module.
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Asset Class Depreciation Area
• Individual Check
Exactly 1 asset per master record
• Quantity Check
Any number of assets per master record
When posting: Check against
the allowed maximum amount
or
Special Asset Class: Low Value Assets
You can choose whether to manage low value assets (LVAs) using individual management or collective management.
For each type of management, you have to set up a separate asset class.
If you choose collective management of LVAs, you have to enter a base unit of quantity in the asset class.
You also have to set up a check of the maximum amount in the depreciation areas of the asset class for LVAs.
If you copied asset classes, you should check this setting in each depreciation area.
You enter the maximum allowed amount for each company code in Customizing for Asset Accounting. Choose Valuation -> Amount Specifications.
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Using a reference Using asset class
Adopting the default values from the asset class
'Copying' an existing asset Create
asset
Create Master Record
When you create an asset master record, you have two options:
1. You enter the company code and asset class for the new asset master record. The asset class provides the most important default values to the asset master record.
2. You use an existing asset master record as a reference. (The reference asset might offer better default values than an asset class alone.) Be sure that you do not copy unwanted data from the reference asset (for example, the capitalization date).
Enter any additional (required) information, such as an asset text.
You could use the inventory number field to enter the equipment number.
When you save your entries, you receive an asset number, if the asset class is assigned to a number range that uses internal number assignment. This asset number is also the account number of the individual asset account.
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1
Create Multiple Similar Asset Records
Fixed asset
Maintain entries
Different The Same Description Inventory number Cost center ... Plant ... ... Personal computer Asset class Company code
Number of similar assets: 3
Create 2 2 3 3 Asset # 1 Personal computer Asset # 2 Personal computer Asset # 3 Personal computer
When creating asset master records, you can create multiple similar assets.
This function is useful, for example, if you purchase 20 PCs at once for your training department, or 12 desks for a new suite of offices.
You can still make separate entries for each individual asset in the following fields: • Asset description • Inventory number
• Business area • Cost center
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ASSET MASTER RECORD TimeDependent Data
-Enter start date of new interval: MMDDYYYY Enter start date of new Enter start date of new interval:
interval: MMDDYYYYMMDDYYYY
Cost Center A from 01/12/YY to 08/27/YY Cost Center B from 08/28/YY to 11/30/YY Cost Center C from 12/01/YY to 03/14/YY
. . . . . . . . . . . . . . . New Interval
01
Month Calendar CalendarTime-Dependent Data
Some information in the asset master record can be managed as time-dependent data. This is of particular significance for cost accounting assignments (for example, cost center, order). Shift operation and asset shutdown can have a direct effect on depreciation. Therefore you should enter them in the time-dependent data, where they can be changed on a monthly basis.
Depreciation posting should take place on a monthly basis. As a result, the currently valid cost center is always used for the depreciation posting run.
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Asset and Equipment Master Records
Equipment Master Record Equipment Master Record General data Information about location Organization Structure General data Information about location Organization Structure
Asset Master Record
Asset Master Record
General data Posting Information Time-dependent data Information for valuation
General data Posting Information Time-dependent data Information for valuation
Automatic Creation of Equipment Master Record Create Asset Master Record
The method up to now for assigning equipment and functional locations to an asset was entering the asset number in the relevant maintenance object. This function has not changed. You can assign several equipment master records to one asset. However, each individual equipment master record can only be assigned to one asset.
Now you can guarantee the integration of the Asset Accounting (FI-AA) and Plant Maintenance (PM) components using synchronized creation and changing of equipment and asset master records. You can set up the system so that when you create an asset master record, the system automatically
creates an equipment master record while copying the values of certain master data fields (for example, company code) of the asset. If the asset master data is changed later, then the system automatically updates the fields in the equipment master record. It is also possible to set up a workflow, either instead of or in addition to the automatic change. The workflow then informs a responsible person, in Plant Maintenance for example, when assets are created or changed. The system determines the equipment category from the asset class.
On the other hand, you can specify that when an equipment master record is created (or changed) the system automatically creates (or changes) the asset master record.
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Depreciation Key
Useful Life
Ordinary Depr. Start
Changeover Year
Index
Variable Dep. Amount
Scrap Value
What kind of depreciation?
For how long?
When does the useful life begin?
When do you want to change from declining- balance to straight-line depreciation?
Do you want to calculate annually increasing replacement values? How much depreciation should be weighted by the shift factor when you use shifts?
Do want to end depreciation when this scrap value is reached? 01
Jan
Calendar
Years
Depreciation Area XX in the Asset / Asset Class
The default values come from the asset class.You may change or add to them in the different depreciation areas of the asset master record.
Some of the data in depreciation areas is derived from the acquisition posting.
Depreciation terms such as index, variable depreciation portion or scrap value are additional parameters that are mainly used in the cost-accounting depreciation area.
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Document for this field change Document # User Changed fields Old/new contents Change Asset List of changed fields Field 1 List of changed fields Field 1 List of
changes per field Change 1 Change n List of
changes per field Change 1 Change n Display Asset Complete change document (all fields) Document for this change Asset Cost Center X Environment Environment
Change Documents for Asset Change Documents for Asset
On field On field On asset
On asset
Changing Assets
Each time you change an asset master record, the system creates a change document. It contains a list of fields that were changed and the number of changes to a field. In addition, the name of the user and the old and new contents of fields are stored.
When a large number of assets are affected by a change, you can make a mass change. Using this procedure, you can carry out freely-definable master data changes, mostly automatically, (for example the change of cost center assignment).
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History List / Personal Value List
Are you looking for a master record that you
processed recently?
Input
help
Personal Value List
CoCd Class Descript. Acct.det. Cap.date Asset
?
1000 3100 Audi A3 30000 05/23/1999 30001 0 1000 2100 Press 20000 03/01/2000 2008 0
... ... ... ... ... ... ...
... up to 99 of the master records you most recently processed can be listed!
The history list and the personal value list are controlled by master data management.
This function was introduced in Release 4.6, and makes it possible to quickly and easily locate the last assets you processed (maximum of 99).
From the history list, you can display all other values at any time, and search the entire dataset. If you choose not to use the history list / personal value list, you can switch off this function. Then
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2.
2. Create worklist List of the assets to be changed List of the assets to be changed
(such as the asset list or asset directory) (such as the asset list or asset directory)
Short text: Mass change:
Cost center 4711 replaced by 8936 Task: Short text: Short text: Mass change: Mass change: Cost center
Cost center 4711 4711 replaced by 8936 replaced by 8936 Task: Task: Conditions: If <cost center> = '4711' Substitution Field Value Cost center 8936 Substitution Rule A 3. 3.
Pre-defined workflow task for mass change:
Pre
Pre--defined workflow taskdefined workflow task for mass change:
for mass change:
Option of releasing or processing worklist 4. 4. Substitution Rule A Substitution Rule A Substitution Rule A 1. 1.
Entries for mass change Entries for mass change Entries for mass change Mass Change
MASS CHANGE
Mass Changes Using Worklists
As of Release 4.0, you need to process a worklist using FI-AA standard functions in order to be able to carry out mass changes. It is no longer absolutely necessary to access the function by means of Workflow task assignment.
The steps are outlined below:
1. Create a substitution rule to specify which fields you want to change and how you want to change them.
2. Generate a list of assets to be changed (for example by running a standard report with the appropriate selections).
3. Choose the Create worklist function.
4. Enter a description and select a purpose for your worklist. The purpose is a pre-defined standard task in the system (for example, change master data).
5. Choose the appropriate substitution rule for the mass change.
6. If you do not want to use the workflow, make sure that the worklist created is not assigned to any user.
7. Check if your mass change was successful by displaying the assets or running an appropriate report.
SAP AG 1999 Substitution COST 1 Step 001 Prerequisite Form Builder ANLZ-KOSTL = ´4711´ (in expert mode) or:
Substitution (when condition is met)
Field
Cost center Valid from
Cost center = ´4711´ (with FormBuilder)
Change cost center 4711 to 8936
Constant value Sub. Exit
8936
0101YYYY Entry 1 of 1
Substitution Rule for Mass Changes
Definition of conditions Definition of conditions
Definition of conditions Constant value or program exit, if condition is met
Constant value or program exit, Constant value or program exit, if condition is met
if condition is met
A substitution rule consists of two parts:
1. Prerequisites that identify the records to be selected. You can specify conditions using the Form
Builder or in expert mode. To use expert mode, you have to know the field and table descriptions of
the input fields involved.
2. Substitution rules that identify the replacement values. This can be a constant value or a user exit.
For more information on substitution, see the SAP Library, in the Financial Accounting section under Special Ledger. Also refer to note 210897 (substitution of time-dependent data).
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Master data is explained in this unit.
Asset Class:
In each asset class, you define control parameters and default values for depreciation calculation and for other master data. Fixed Asset:
A fixed asset is an object belonging to the enterprise which can be identified for the balance sheet and which is used in the enterprise's long-term business activities.
Sub-Number:
A complex fixed asset can be represented in the system using several master records, that is, sub-numbers.
Worklist:
In FI-AA, worklists are used for making mass changes to master data.
Unit: Master Data
Topic: Asset Classes
On completing these exercises, you will be able to:
Structure your assets by creating asset classes
Describe the functions of depreciation areas
Define the posting of values to the general ledger
Create and change master data in Asset Accounting
Process mass changes using work lists
Your aim is to configure the system in order to get different views on your fixed assets. You want to be able to post or display different (depreciation) values depending on the view of fixed assets that you choose. Therefore you need depreciation areas that contain these different views. The SAP system offers country-specific charts of depreciation, containing depreciation areas. Depending on the purpose of the depreciation area, it can be for posting depreciation, or just for displaying values.
