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Posting Assets Acquisition Only for One Accounting Principle

<div id="content"><div class="parentsection"><div class="section"><p tabindex="0">Kevin checks the asset values for correctness and finds that differences between IFRS and local GAAP have not been considered. Kevin asks Lisette for the best way to deal with the different valuation approaches.</p><div class="kalturaVideoLessonWrapper"><div aria-label="" class="kalturaVideoLessonContainer" data-testid="video" id="1_jmkubtfq"></div></div></div></div></div>

Valuation at Capitalization

<div id="content"><div class="section"><p tabindex="0">A packaging machine is acquired. We assume that the transportation costs of the packaging machine are recognized as costs to local accounting, but are treated as acquisition costs in accordance with IFRS.</p><div class="simulationTile exercise"><div class="content"><span class="simulationLabel">Exercise</span><a href="https://learnsap.enable-now.cloud.sap/pub/mmcp/index.html?show=project!PR_27AAAB0830683789:uebung" target="blank" class="simulationButton">Start Exercise</a></div><div class="simulationImage"><img src="/illustrations/simulation-exercise.svg" alt="Post an acquisition to the supplier, Post a credit memo only for Ledger 0L, Check the asset value per Ledger" class="no-zoom"></div></div></div></div>

Post a Credit Memo for the Local Accounting Principle

<div id="content"><div class="section"><div class="kalturaVideoLessonWrapper"><div aria-label="" class="kalturaVideoLessonContainer" data-testid="video" id="1_uu2rsd77"></div></div><div class="simulationTile exercise"><div class="content"><span class="simulationLabel">Exercise</span><a href="https://learnsap.enable-now.cloud.sap/pub/mmcp/index.html?show=project!PR_A7D9B81C3EFA8F83:uebung" target="blank" class="simulationButton">Start Exercise</a></div><div class="simulationImage"><img src="/illustrations/simulation-exercise.svg" alt="Create a unilateral asset, Post an acquisition to the supplier, Check the asset value per Ledger" class="no-zoom"></div></div></div></div>

Manage Unilateral Asset Postings

<div id="content"><ul style="list-style-type:disc"><li tabindex="0">By selecting the ledger or depreciation, areas can post asset transactions to selected depreciation areas.</li><li tabindex="0">If there is no ledger, depreciation area is selected. The transaction always transfers to all ledgers assigned to the company code or depreciation areas.</li><li tabindex="0">Posting with a vendor is always for all ledgers.</li><li tabindex="0">Only those areas that can have a capitalized asset should be managed in the asset master record.</li></ul></div>

Key Takeaways

Designing the Asset Accounting Process in SAP S/4HANA

Dealing with Valuation Approaches

Hi, Lisette, I'm having trouble capturing asset transactions in the system. For example, if there is an invoice for a machine, all acquisition costs are according to local accounting. However, according to IFRS, part of the invoice must be posted as an expense. What's the best way to capture that? As a first step, enter the vendor invoice. You can post the attachment directly, for example, using the Create Supplier Invoice advanced app, or the Create Supplier Invoice app, you can enter the invoice with a reference to a purchase order or post it directly to the fixed asset. You capitalize the acquisition value for all depreciation areas or ledger of the company code. Vendors and payables are always identical for all accounting principles. There is no provision for a ledger specific posting. If posting directly to a fixed asset with the Create Supplier Invoice app or the Create Supplier Invoice, advanced app is not possible. Activate posting to asset. In the SSUI, navigate to procurement. Invoice management. Supplier invoices and credit memos. Incoming invoice. Direct Posting to GL and Material Accounts and Assets, ID 106330. In the first step, the vendor invoice is entered and the entire amount is activated for all relevant accounting principles. An acquisition value of €20,000 is entered for Ledger 0L, which represents the Local Accounting Principle. We see the same values for Ledger 2L, which represents IFRS. In the second step, you enter an asset-specific credit memo, which is only valid for one accounting principle. On the post-credit memo page, if the Ledger and Depreciation Area fields are empty, postings are made to all Ledgers and Depreciation Areas of the asset. For the credit memo, I select the ledgers and depreciation areas to which postings are made. In the example, only post the credit memo in 0L. The valuation approach of the 2L ledger remains unchanged. The reduction of the acquisition costs by 400 euros is posted directly to the expense account 16600000, other operating expenses. Let's simulate the values. The values are simulated for Depreciation Areas 1 and 15. For Depreciation Area 15, a statistical posting is made to the technical ledger. The technical ledger is only available for asset accounting reporting purposes. Area 32 IFRS is not posted. Let's post the credit memo. The credit memo has the document number 100000101. Let's check the acquisition value of the asset. For Depreciation Areas 1 and 15, the acquisition value of the asset reduces by 400 euros to 19,600 euros by posting the credit memo. Depreciation Area 32 IFRS remained unchanged. The acquisition costs are 20,000 euros.

U1_L2_002.mp4

Hi, Lisette. How do you capture self-made software? It cannot be accounted for according to our local accounting principle. I already set the Asset Master record in such a way that it only manages the deprecation areas that are to be capitalized for the asset. This is called a unilateral asset. Let's take a look at the account determination. If the asset is to be capitalized for only one ledger, for example, Ledger 2L, Depreciation Area 32 IFRS, then there is a capitalization difference for Ledger 0L. First for Ledger 0L, check which GL account this capitalization difference is posted to. In the SSU, I, to call the asset class definition, navigate to Accounting, Asset Accounting. Assets classes for grouping of fixed assets. The 3210 Computer Software Asset class is linked to the account determination key 160080. To check the GL accounts defined for the account determination key 160080, select account determination in fixed assets and assign GL accounts. Search for the account determination key 160080. When we must clear differences in capitalization because of area-specific acquisition postings, we use the KTNAIB account for capitalization differences, non-operating expense symbolic account. Here, we define the GL account 71010400 loss capitalized difference. If the line symbolic account KTNAIB is not created for the account determination key, we use the fixed asset clearing account 160141010, defined in the line symbolic account KTANSG capitalization differences.