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FIGL_PARA_AA - Parallel Accounting in Asset Accounting

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In Asset Accounting, various accounting principles are depicted using the depreciation area. If you want to valuate and balance in your SAP system according to parallel valuation methods, that is, according to various accounting principles, you must create a depreciation area for each accounting principle.

In Asset Accounting, accounting principles differ from one another mainly in the following points:

• The way in which depreciations are calculated

• The way in which assets produced in-house are activated

You define the various depreciation rules, useful life and so on for the individual accounting principles for each depreciation area. The depreciations are determined in parallel for each depreciation area using the depreciation rules defined and are posted separately for each depreciation area.

You have three options for posting the results from the different depreciation areas:

• to different accounts

• to an additional ledger

• to an additional company code

If you want to post the results of the valuations to an additional ledger, you must make the following settings:

• You must assign an accounting principle to a depreciation area. This must be the depreciation area that does not post to the general ledger.

Note

Depreciation area 01 is the depreciation area whose results are taken over generally to the general ledger. No accounting principle can be assigned to depreciation area 01.

• You must assign this accounting principle to the additional ledger (alternative target ledger). You can find the IMG activity in Customizing for Parallel Valuation Methods, under Accounting Principles and Additional Ledgers -> Rechnungslegungsvorschrift Ledger zuordnen.

Note

The results from the depreciation area that posts to the additional ledger will only be posted to the additional ledger and not to the general ledger.

The results from depreciation area 01 are posted both to the general ledger and to the additional ledger.

• You can define the deprecation area that posts to the additional ledger as either a complete area or as a delta area.

• If you define the depreciation area as a delta area, you use this area to post the valuation differences to the valuation in the general ledger through to the additional ledger.

• If you define the depreciation area as a complete area, you must also define a ledger selection. The reason for this is that all processes in the general ledger are automatically posted through to the additional ledger. These postings have to be filtered out. For this purpose, when defining the additional ledger in component Special Ledger, you have to define a ledger selection in which you, for example, select the accounts and the accounting principle (e.g. you do not transfer any postings without an accounting principle to accounts in area 01).

Activation of Assets Created In-House

To activate assets produced in-house, you can use Investment Management (IM). Here, when settling investment measures by depreciation area, you can define the percentage to be activated and the part to be shown in the non-operating expenses.

You can use the preliminary settlement to settle cost items that are not to be activated, for example cost centers. You cannot settle these preliminary values to the asset/asset under construction. They are displayed for each depreciation area in the costs.

Note

From the point of view of Controlling, there must be an accrued depreciation area that is completely settled. This means that, from the point of view of Controlling, all values remaining after preliminary settlement are always completely activated.

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Length: 4698 Date: 20240523 Time: 190137     sap01-206 ( 86 ms )