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Transcript of 162 Scen Overview en De
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Asset AccountingSAP Best Practices Baseline Package
SAP Best Practices
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Scenario Overview – 1
Purpose The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets
with the SAP System. In Financial Accounting, it serves as a subsidiary ledger to the GeneralLedger, providing detailed information on transactions involving fixed assets.
Benefits Entire lifetime of the asset from purchase order or the initial acquisition (possibly managed as
an asset under construction) through its retirement.
Calculate values for depreciation and interest Depreciation forecast
Key process flows covered Acquisition from purchase with vendor
Acquisition with Automatic Offsetting Entry
Retirement with revenue
Asset Sale without customer
Post-Capitalization
Write-Ups Settlement Assets Under Construction
Down Payment Request for Assets under Construction
Depreciation Posting Run
Posting Acquisition and Production Costs Values
Depreciation Simulation/Primary Cost Planning
Purpose and Benefits:
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Scenario Overview – 2
Required
SAP enhancement package 4 for SAP ERP 6.0
Company roles involved in process flows Assets Accountant
Accounts Payable Accountant
Finance Manager
SAP Applications Required:
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Scenario Overview – 3
Acquisition from purchase with vendor
An external asset acquisition is a business transaction resulting from theacquisition of an asset from a business partner. The acquisition can postintegrated with Accounts payable or without Accounts payable.
Acquisition with Automatic Offsetting Entry
The asset can be posted automatically against the Clearing account fixedasset acquisition.
Retirement with revenue
An asset is sold, resulting in revenue. The sale is posted with a customer.
An asset is sold, resulting in revenue. The sale is posted against a clearingaccount.
An asset had to be scrapped, with no revenue.
Asset Sale without customer
Asset Sale with partial retirement without customer
Detailed Process Description:
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Scenario Overview – 4
Post-Capitalization Post-capitalization represents subsequent corrections to the acquisition and
production costs (APC) of a fixed asset.
Write-Ups
A write-up is generally understood to be a subsequent change to the
valuation of an asset.
Settlement Assets Under Construction
Assets under construction (AuC) are a special form of tangible asset.
Assets under construction can be managed for summary settlement or by line
item.
Down Payment Request for Assets under Construction
Down payments for assets under construction are fixed asset acquisitions
that have to be capitalized and reported as a separate item on the balance
sheet.
Detailed Process Description:
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Scenario Overview – 5
Depreciation Posting Run
The depreciation posting should be run periodically because the depreciationaccounts are not updated immediately.
The system creates posting documents for each depreciation area andaccount group in accordance with the posting cycles specified in Customizing
Posting Acquisition and Production Costs Values
In addition to the posting of depreciation (using the depreciation posting run),the most important periodic processing you perform is the posting of changesto asset balance sheet values. These changes consist of all postings thataffect the APC of the asset, including acquisitions, retirements, and so on.
Depreciation Simulation/Primary Cost Planning
You can also post the planned depreciation as planned costs to the costcenters or internal orders to which the individual fixed assets are assigned.
Detailed Process Description:
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Process Flow Diagram
Asset Accounting - Overview
A s s e t A c c o u n
t a n t
E
v e n t
Asset Explorer
Asset MasterData Needs to
Be Created
F i n a n c e
M a n a g e r
Asset Acquisition
Retirements
Intercompany Transfer
Post - Capitalization
Write-up
Transfer of Reserves
Unplanned Depreciation
Assets under Construction
Periodic Processing
Information System
Check Consistency
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Process Flow Diagram
Asset Accounting – Asset Acquisition
A s s e t A c c o u n t a n t
E v
e n t
Acquisition with
AccountsPayables
Acquisition withAutomatic
Offsetting Entry
Asset Acquired
AcquisitionIntegrated with
Accounts PayableAccounting
162Overview
Yes
No
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Process Flow Diagram
Asset Accounting – Retirements
A s s e t A c c o u n t a n t
E v e n t
Retirement with
RevenueExpected
Retirement Due toScrapping
Asset to Be Retired
Retirement withRevenue and
Customer
162Overview
No
Retirement with
Customer
Retirement withRevenue without
CustomerNo
Yes
Yes
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Process Flow Diagram
Asset Accounting – Asset under Construction
A s s e t A
c c o u n t a n t
E v e n t
Capitalize Assetunder Construction
Captial Asset Needs toBe Constructed without
Investment Order
162Overview
A c c o u n t s P a y a b l e
Post Down PaymentRequest
Post Down Payment
Down PaymentApproved
Post ClosingInvoice
Clear DownPayment
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Process Flow Diagram
Asset Accounting – Periodic Processing
A s s e t A c c o u n t a n t
E v e n t
PeriodicEnd
Closing
RecalculateValues
162Overview
Open andClose
FinancialPeriod Asset
DepreciationPosting Run
Post Acquisitionand Production
Cost Value
List ofIndividual
Postings forAssets
DepreciationSimulation andPrimary Cost
Planning
YearEnd
Fiscal YearChange for Asset
AccountReconciliation
Year EndClosing for
fixed Assets
Asset underConstructio
nSettlement
(164)
Yes
No
DepreciationRun
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Legend
Symbol Description Usage
Comments
Band: Identifies a user role, such as Accounts
Payable Clerk or Sales Representative. This bandcan also identify an organization unit or group,
rather than a specific role.
The other process flow symbols in this table go into
these rows. You have as many rows as required to
cover all of the roles in the scenario.
Role band
contains taskscommon to that
role.
External Events: Contains events that start or end the
scenario, or influence the course of events in the
scenario.
Flow line (solid): Line indicates the normal sequence
of steps and direction of flow in the scenario.
Flow line (dashed): Line indicates flow to infrequently-
used or conditional tasks in a scenario. Line can
also lead to documents involved in the process flow.
Connects twotasks in ascenarioprocess or anon-step event
Business Activity / Event: Identifies an action thateither leads into or out of the scenario, or an outsideProcess that happens during the scenario
Does notcorrespond to atask step in thedocument
Unit Process: Identifies a task that is covered in astep-by-step manner in the scenario
Corresponds toa task step inthe document
Process Reference: If the scenario references another
scenario in total, put the scenario number and namehere.
Corresponds to
a task step inthe document
Sub-Process Reference: If the scenario referencesanother scenario in part, put the scenario number,name, and the step numbers from that scenario here
Corresponds toa task step inthe document
Process Decision: Identifies a decision / branchingpoint, signifying a choice to be made by the enduser. Lines represent different choices emergingfrom different parts of the diamond.
Does notusuallycorrespond to atask step in thedocument;Reflects achoice to bemade after stepexecution
Symbol Description Usage Comments
To next / From last Diagram: Leads
to the next / previous page of theDiagram
Flow chart continues on the next /
previous page
Hardcopy / Document: Identifies aprinted document, report, or form
Does not correspond to a taskstep in a document; instead, it isused to reflect a documentgenerated by a task step; thisshape does not have any outgoingflow lines
Financial Actuals: Indicates afinancial posting document
Does not correspond to a taskstep in a document; instead, it isused to reflect a documentgenerated by a task step; thisshape does not have any outgoingflow lines
Budget Planning: Indicates abudget planning document
Does not correspond to a taskstep in a document; instead, it isused to reflect a documentgenerated by a task step; thisshape does not have any outgoingflow lines
Manual Process: Covers a taskthat is manually done
Does not generally correspond toa task step in a document;instead, it is used to reflect a taskthat is manually performed, suchas unloading a truck in thewarehouse, which affects theprocess flow.
Existing Version / Data: This blockcovers data that feeds in from anexternal process
Does not generally correspond toa task step in a document;instead, this shape reflects datacoming from an external source;this step does not have anyincoming flow lines
System Pass / Fail Decision: Thisblock covers an automaticdecision made by the software
Does not generally correspond toa task step in the document;instead it is used to reflect anautomatic decision by the systemthat is made after a step has beenexecuted.
< F u n c t i o n >
E x t e r n a l
t o
S A P
BusinessActivity /
Event
Unit Process
ProcessReference
Sub-Process
Reference
Process
Decision
DiagramConnection
Hardcopy /Document
FinancialActuals
BudgetPlanning
ManualProces
s
ExistingVersion /
Data
SystemPass/F
ailDecisio
n