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Transcript of Asset Accounting - websmp209.sap-ag.desapidp/012002523100005746092015E/... · SAP system. In...
Asset Accounting
SAP Best Practices
© 2011 SAP AG. All rights reserved. 2
Purpose, Benefits, and Key Process Steps
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 General Ledger, 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 Steps Acquisition from purchase with vendor
Acquisition with automatic offsetting entry
Retirement with revenue
Asset Sale without customer
Post-Capitalization
Write-Ups
Assets Under Construction
Depreciation Posting Run
Posting Acquisition and Production Costs Values
Depreciation Simulation/Primary Cost Planning
© 2011 SAP AG. All rights reserved. 3
Required SAP Applications and Company Roles
Required
Enhancement package 5 for SAP ERP 6.0
Company Roles
Asset Accountant
Accounts Payable Accountant
General Ledger Accountant
© 2011 SAP AG. All rights reserved. 4
Detailed Process Description
Acquisition from Purchase with Vendor
An external asset acquisition is a business transaction resulting from the acquisition of an
asset from a business partner. The acquisition can be posted integrated with Accounts
payable or without Accounts payable.
Acquisition with Automatic Offsetting Entry
The asset can be posted automatically against the clearing account fixed asset 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 clearing account.
An asset had to be scrapped, with no revenue.
Asset Sale without Customer
Asset Sale with partial retirement without customer
© 2011 SAP AG. All rights reserved. 5
Detailed Process Description
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.
Assets Under Construction
Assets under construction (AuC) are a special form of tangible asset.
The AuC process includes a down payment, final invoice and the final settlement.
© 2011 SAP AG. All rights reserved. 6
Detailed Process Description
Depreciation Posting Run
The depreciation posting should be run periodically because the depreciation accounts are
not updated immediately.
The system creates posting documents for each depreciation area and account 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 changes to asset balance sheet
values. These changes consist of all postings that affect 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 cost centers or internal
orders to which the individual fixed assets are assigned.
© 2011 SAP AG. All rights reserved. 7
Process Flow Diagram Asset Accounting - Overview
As
se
t A
cc
ou
nta
nt
Asset Explorer
Asset Master Data Needs
to Be Created
Asset Acquisition
Retirements
Intercompany Transfer
Post - Capitalization
Write-up
Transfer of Reserves
Unplanned Depreciation
Assets under Construction
Periodic Processing
Information System
Eve
nt
© 2011 SAP AG. All rights reserved. 8
Process Flow Diagram Asset Accounting – Asset Acquisition
As
se
t A
cc
ou
nta
nt
Eve
nt
Acquisi-tion with Accounts Payable
Acquisition with Automatic
Offsetting Entry
Asset Acquired
Acquisition Integrated with
Accounts Payable Accounting
162 Overview
Yes
No
© 2011 SAP AG. All rights reserved. 9
Process Flow Diagram Asset Accounting – Retirements
As
se
t A
cc
ou
nta
nt
Eve
nt
Retire-ment with
Revenue Expected
Retirement Due to Scrapping
Asset to Be Retired
Retirement with Revenue and
Customer
162 Overview
No
Retire-ment with Customer
Retirement with Revenue without
Customer No
Yes
Yes
© 2011 SAP AG. All rights reserved. 10
Process Flow Diagram Asset Accounting – Asset under Construction
As
se
t A
cc
ou
nta
nt
Eve
nt
Asset needs to be constructed without
Investment Order
162 Overview
Ac
co
un
ts P
aya
ble
A
cc
ou
nta
nt
Post Down Payment Request
Post Down Payment
Down Payment approved
Post Closing Invoice
Clear Down Payment
Create AUC /
Asset for final
settlement (155.02)
Maintenance of Settlement Rules
© 2011 SAP AG. All rights reserved. 11
Process Flow Diagram Asset Accounting – Periodic Processing
As
se
t A
cc
ou
nta
nt
Eve
nt Periodic
End Closing
Recalculate Values
162 Overview
Open and Close
Financial Period Asset
Depreciation Posting Run
Post Acquisition and Production
Cost Value
List of Individual
Postings for Assets
Depreciation Simulation and Primary Cost
Planning
Year End
Fiscal Year Change for
Asset
Account Reconciliation
Year End Closing for
fixed Assets
AUCSettle-ment (164)
Yes
No
Depreciation Run AUCSettlement
© 2011 SAP AG. All rights reserved. 12
Legend
Symbol Description Usage Comments
To next / From last Diagram: Leads to the next / previous page of the Diagram
Flow chart continues on the next / previous page
Hardcopy / Document: Identifies a printed document, report, or form
Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines
Financial Actuals: Indicates a financial posting document
Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines
Budget Planning: Indicates a budget planning document
Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow lines
Manual Process: Covers a task that is manually done
Does not generally correspond to a task step in a document; instead, it is used to reflect a task that is manually performed, such as unloading a truck in the warehouse, which affects the process flow.
Existing Version / Data: This block covers data that feeds in from an external process
Does not generally correspond to a task step in a document; instead, this shape reflects data coming from an external source; this step does not have any incoming flow lines
System Pass / Fail Decision: This block covers an automatic decision made by the software
Does not generally correspond to a task step in the document; instead it is used to reflect an automatic decision by the system that is made after a step has been executed.
Exte
rnal
to S
AP
Business Activity / Event
Unit Process
Process Reference
Sub-Process
Reference
Process Decision
Diagram Connection
Hardcopy / Document
Financial Actuals
Budget Planning
Manual Process
Existing Version /
Data
System Pass/Fail Decision
Symbol Description Usage Comments
Band: Identifies a user role, such as Accounts
Payable Clerk or Sales Representative. This band
can 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
tasks common 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 two tasks in a scenario process or a non-step event
Business Activity / Event: Identifies an action that either leads into or out of the scenario, or an outside Process that happens during the scenario
Does not correspond to a task step in the document
Unit Process: Identifies a task that is covered in a step-by-step manner in the scenario
Corresponds to a task step in the document
Process Reference: If the scenario references another scenario in total, put the scenario number and name here.
Corresponds to a task step in the document
Sub-Process Reference: If the scenario references another scenario in part, put the scenario number, name, and the step numbers from that scenario here
Corresponds to a task step in the document
Process Decision: Identifies a decision / branching point, signifying a choice to be made by the end user. Lines represent different choices emerging from different parts of the diamond.
Does not usually correspond to a task step in the document; Reflects a choice to be made after step execution
<F
unction>
© 2011 SAP AG. All rights reserved. 13
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