At ABC Corporation, you're going to add to the delivered subitems to support reporting requirements. Before we create the new subitems, let's review a key points.
You may recall that there are two delivered categories of subitems:
- Transaction Types: Relevant for balance sheet accounts and includes opening balance, incoming units, and net variation
- Functional areas: Relevant for income statement accounts and includes sales revenue, marketing, and consulting
Keep in mind the following:
- Subitem and subitem categories help to describe data for FS items.
- Subitem category and subitem are assigned to the relevant FS items via breakdown categories.
- Subitems and subitem categories are independent of the consolidation chart of accounts.
To maintain subitems, to the Define Subitem Categories and Subitems activity in customizing.
- Carryforward to Subitem: If you set this indicator, you can enter a separate subitem (a transaction type) for carrying forward balances.
- Carryforward to Deviating Subitem: If you select this option, then you can enter a different subitem for carrying forward balances from the source version to the destination version. You enter this deviating subitem on the details page of a subitem in this subitem category.
- Subitems for Acquisitions and Divestitures: If you set this indicator, you can enter a retirement subitem (transaction type) for the subitems.
Customers can use fields other than functional area. For example, cost center could be used as an alternative subitem. In this example, subitem category 3 could be created.
Create a New Transaction Type
At ABC Corporation, you need a new transaction type for a dividend adjustment that will be used in manual group journals:
- Carryforward Subitem: When balance carryforward is run, values for this transaction type will be written to 900.
Deviating carryforward Subitem: Input the subitem where the current subitem's balances are transferred.
- Subitem for retirements/divestitures: Which transaction type is posted during a divestiture or retirement.
- Acquisition subitem: The prepare for cons group change task uses this subitem to specify how much of the movement was due to the acquisition vs. ongoing operations.
- No Posting / Entry: Subitem blocked against manual postings.
Consolidation Transaction Types - Key Points
For group reporting, the correct term is: Consolidation Transaction Type (field RMVCT).
Consolidation Transaction Types are only relevant for balance sheet items.
In SAP S/4HANA, fixed assets have their own asset transaction types such as 100 External Acquisition. Asset transaction types are mapped (on a many-to-one basis) to consolidation transaction types such as 120 Acquisitions (table V_TABW).
There are separate FS Items for acquisition costs and accumulated depreciation. After balance carryforward, acquisition costs and accumulated depreciation values reside in consolidation transaction type 900 (opening balance).
SAP S/4HANA Finance consolidation transaction types (transaction code oc08 | table V_T856) can also exist in group reporting (transaction code CX1S4 | table TF115).
- Group reporting can have consolidation transaction types that don’t exist in SAP S/4HANA Finance. For example, there are ownership and currency (980) related consolidation transaction types that are unique to group reporting.
- In group reports, both consolidation transaction type and subitem are available to report on.
A functional area is an element in an organizational structure that classifies expenses based on the functions performed by the employees. Typical functional areas are Sales, Production, Marketing, Administration, Other Gains, and Research and Development.
At ABC Corporation, you need a new functional area for Other Losses. This new subitem will be used in manual group journals.