Describing Breakdown Categories and Subitems

Objectives
After completing this lesson, you will be able to:

After completing this lesson, you will be able to:

  • Outline the concept of breakdown categories
  • Explain the idea of subitem categories and subitems

Breakdown Categories and Subitems

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:

    • Partner unit

    • Subitem category

    • Subitem

    • Transaction currency

    • 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:

  1. Transaction Types
  2. 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.

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