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Dokumentation

SAPF181 - Profit and Loss Adjustment

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Description

P&L adjustment distributes the following amounts:

• Cash discounts paid, cash discounts received or lost cash discounts

These amounts can arise on payment of a customer or vendor invoice.

• Exchange rate differences

This relates to realized and valuated differences. a customer or vendor invoice.

• Backdated tax calculations

Backdated tax can arise due to cash discount being claimed.

Fields Included in Adjustment

The profit and loss adjustment is performed for the following account assignment objects:

• Business area

• Trading partner business area

• Profit center

• Trading partner profit center

• Funds Management account assignment objects

• Certain CO account assignment objects

• All fields that you have added to the coding block

You can display a list of account assignment objects by pressing the Possible entries pushbutton (F4) on the Field name (COBL-) input field.

Account assignment objects which are not used in the company code in question are automatically left out.

If you do not want to carry out readjustment for particular account assignment objects even though they were posted to in the company code in question, you can specify their field names in the Field name (COBL-) field within the Acct assignment objects not to be included group box.

Basis of Distribution

The system uses the account assignments of the offsetting entries in the initial document to calculate the distribution. Offsetting entries are all G/L account items apart from tax items and cash discount items.

Readjustment is carried out regardless of whether or not an assignment was made during posting for the object in question.
If you assigned the cleared item of the initial document to a business area, for example, the system would have assigned any cash discount or exchange rate difference to this business area. The P&L readjustment takes the cash discount and/or exchange rate difference from this business area and distributes them to the business area(s) of the offsetting entries.
As of Release 3.0D, the system prevents this situation from occurring by checking that the business area assigned in a receivable/payable item is the same as the business areas of the offsetting entries during document posting. If this is not the case or if the business areas of the offsetting entries are not the same, the system sends an error message which requires the user to delete the business area assignment in the receivable/payable item so that it is left BLANK. The above situation, however, could occur in documents from an earlier release or if you deactivate the error message.

Carrying Out the Distribution

A P&L readjustment makes transfer postings to the accounts that were posted to by the original documents. These reverse the original account assignment (that is, make a posting with an opposite debit or credit indicator) and repost the account assignment(s) of the offsetting item(s).

Profitability Analysis (CO-PA)

Starting with Release 3.1H, transfer postings can also be made to profitability segments. To do this, the cash discount and exchange rate difference accounts have to be primary cost elements (cost element category 01). The only exception to this rule is the cash discount paid account, which can be created as a sales deduction account (cost element category 12) but does not have to be. If it is created as a sales deduction account, all offsetting entries in customer invoices have to be posted to revenue elements (cost element category 11).

Special Treatment of Assets

Clearing Procedures

The system selects all customer and vendor items cleared within the specified reporting period (one or more complete posting periods), and distributes the cash discounts or exchange rate differences noted in them.

You can also limit the selection by document type. In this case, however, you are then yourself responsible for ensuring that a clearing procedure is not distributed several times (see below). You should therefore select by document type in exceptional cases only.

Scheduling the Program Run

The program may only be executed once for each posting period - that is, no clearing procedures may be carried out afterwards in this period.
To ensure this, the system searches for documents which were generated by a P&L adjustment before making any postings. If such documents are found, a warning message is issued. However, this warning message can be ignored.

To enable you to identify the postings it generates, the program enters a special indicator in the document header (reference document number). You should therefore avoid making any changes to this field.

Posting Parameters

If you select Create batch input, you have to specify a document type as well as a batch input session name for the documents to be created. If you do not specify a posting date, the system uses the last day of the reporting period as the posting date.

Requirements

Selection of the G/L Accounts

The accounts to be posted to may not be tax related, since the adjustment is posted without tax. This means that the Tax Category field in the master record may not have an entry, or the Posting Without Tax Allowed indicator must be set.

Account Determination

For each account, you can specify an adjustment account to post the adjustment to. Otherwise, the adjustment is posted to the original account.
To distinguish adjustment postings from other postings, you should create separate adjustment accounts and have the adjustments posted to them.

To prevent the business area balances from shifting because of the transfer postings, you have to set up a clearing account that records the clearing entries (postings which produce a zero balance).

For more information on automatic postings, see the Implementation Guide.
Proceed

Document Type

A separate document type is required for adjustment postings. The indicators Multiple Companies and Enter Trading Partner must be set in this document type. If the company ID is not specified in the documents included in adjustment, these indicators are unnecessary.

Migration to New General Ledger Accounting

If you have already performed the migration to new General Ledger Accounting, see the following SAP Notes on using the Profit and Loss Adjustment program.

Output

The program creates a batch input session which has to be processed by the user.

The log lists the generated transfer posting documents. Each block represents one document. Since the size of the document is limited, a block may also be posted to several documents in some cases.

You can also have the program create a log at line item level. The system then lists the original documents from which each individual transfer posting results.

If account determination has not been maintained or is incorrect for the clearing account, the system does not create any posting for the company code in question. The queried entries are listed at the end of the log.

Dependent functions

Readjustment must be carried out prior to creating a business area balance sheet.

Profit Center Accounting also requires the results of readjustments.

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This documentation is copyright by SAP AG.

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