Breakdown Categories - Key Points
Breakdown categories classify sub-assignments that are required for FS items to perform consolidation tasks.
For each FS item, the breakdown category determines which subassignments must be recorded into the ACDOCU table. If necessary, they will be derived assuming the breakdown category allows it.
Supported Breakdown Category fields/subassignments:
Unit of measure
Supported Breakdown Category Types:
0 – No breakdown
1 – Optional breakdown: Initialized value allowed
2 – Required breakdown: If blank, the default value is used
3 – Required breakdown: Entry is forced, default allowed
4 – Required breakdown: Entry is forced, default not allowed.
Subitem and Subitem Category
Subitem and Subitem Category – Key Points
Subitems are needed for the subassignment of FS items.
Subitem categories enable you to classify these subitems.
A subitem category as well as subitems are assigned to the relevant FS items via breakdown categories.
The SAP standard system contains two predefined subitem categories and their contained subitems:
- Transaction Types
- Functional Areas
1 – Transaction Types
Are relevant for balance sheet items only.
Classify the business transaction into opening balance, incoming units, net variation etc. and show the FS items in their development.
Are useful for cash flow statements.
2 – Functional Areas
Are relevant for execution of drilldown to functional area for income statement items only.
Expenses and revenues are grouped according to the business functions following the requirements of cost of sales accounting.
For example: Production, Marketing, Sales, Administration, Research & Development.
Functional areas are used to report on summarized profit and loss data.