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SIMG_CFMENUOFDINKA - Service Charge Settlement
Addresses (Business Address Services) CL_GUI_FRONTEND_SERVICES - Frontend ServicesThis documentation is copyright by SAP AG.
In the service charge settlement the system automatically:
- Posts the credit entry for the settlement unit
- The account number for the credit entry posting is derived from the account number of the account to which the costs were originally posted.
- Posts the debit position for service charges
- The reference flow type, " receivables from settlement", derived from the reference flow type that is used for posting advance payments, is used for postings to customer accounts. When a final settlement is posted, the debit position flow type is based on the service charge key that is to be settled.
- Transfers the advance payments
- Exceptions:
-
Tenant service charge settlement (Austria). See Tenant service charge settlement IMG activity documentation for additional information
- Rounding differences (Switzerland)
One object has two rental units, RU1 and RU2. You want to post a settlement for the year yyyy. The rental units were leased out as follows:
- RU1
Rental period: ,,1/1/yy - 3/31/yy with RA 1.1 to tenant 1.1
Vacancy: ,,4/1/yy - 4/31/yy
Rental period: ,,As of 5/1/yy with RA 1.2 to tenant 1.2
- RU2:
Rental agreement for entire period (1/1/yy - 12/31/yy) with RA 2 to tenant 2
Conditions:
- RA 1.1 Advance payments of $100 per month
- RA 1.2 Flat rate payments of $100 per month
- RA 2 Final settlement, no advance payments
For the entire period (1/1/yy - 12/31/yy), service charges amounted to $3000 and were posted to account 470400:
40 account 470400 with auxiliary account assignment to settlement unit
-to-
31 vendor
The apportionment units determine the breakdown of service charge costs and (if applicable) vacancy costs between tenants:
- $ 500 tenant 1.1
- $ 700 tenant 1.2
- $ 600 tenant 2
- $ 200 for the vacancy of RU1
Credit entry for the settlement unit
Breakdown accounts are specified:
IMG -> Service charge settlement -> Keys and rules for settlement -> Account determination, posting key, document types -> Accounts, posting key for breakdown and revenue postings
The following accounts are determined for account 470400:
| SAP account name | Number | Description | |
|---|---|---|---|
| Credit account SC | 470499 | Credit exp. operating costs | |
| Clearing account RA | 470500 | Settl.RA | |
| Clear.acct RA w/o furth. clear | 470500 | Settl. RA w/o furth. clear | |
| Clearing account RU | 470520 | Settl.RU | |
| Clear.acct non-ded. input tax | 470950 | Settl. n.d inpt tx | |
| Credit non-ded.input tax | 470999 | Credit n.d inpt tx | |
When you start to post the service charge settlement, you have to specify a document type. The service charge settlement contains the following posting items:
| PK | Account (auxiliary account assignment) | Amount |
|---|
| 50 | 470499 (credit account) (settlement unit) $3000 | |||||||||||||
| 40 | 470500 clearing account (RA 1.1) $500 | |||||||||||||
| 40 | 470500 clearing account (RA 2) $600 | |||||||||||||
| 40 | 470500 clearing accnt RA w/o furth. clear (RA 1.2) | $700(flat rate) | ||||||||||||
| 40 | 470520 clearing acnt RU (RU1) $200(vacancy) | |||||||||||||
Master Settlement Unit
When a master settlement unit is to be settled, there are two steps:
- Costs are settled to the other settlement units according to the master settlement distribution key
- After costs have been settled to these settlement units, costs are passed on to the rental agreements and rental units as described above. Three accounts are needed for settlement to the master settlement unit:
- One account to which the credit for the master settlement is posted
- One account to which the debit for the (actual) settlement units is posted
- One account to which costs are posted that cannot be passed on to the tenant.
Example: One janitor is responsible for two business entities. The costs of the janitor should be distributed as follows:
30% to the settlement unit belonging to business entity 1
50% to the settlement unit belonging to business entity 2
20% are non-apportionable costs (such as plant maintenance tasks) that are posted to a cost center
These distribution rules are defined in the master settlement unit.
The system uses the cost element 470400 apportionable operating costs to post the total costs of $ 1000 to the master settlement unit.
Make sure that these settings have been made in Customizing:
| Text | Account | Account Name |
|---|
Cost element credit master SU,,470499,, Credit apportionable operating costs
Cost element recipient of MSU*,,470400,, Apportionable operating costs (o.c)
Cost element resid. costs MSU,,470498,, Credit residual o.c of master SU
*MSU=master settlement unit
With these settings in Customizing, the system makes the following postings to the credit side of the master settlement unit:
| PK | Account (subsidiary account) | Amount |
|---|
50,,470499 Credit apportionable operating costs (MSU),,,,,,$1000
40,,470400 Apportionable operating costs (SU for BE1),,,,,,,,,,,, $300
40,,470400 Apportionable operating costs (SU for BE2),,,,,, $500
40,,470498 Credit residual operating costs MSU (cost center)$200
Posting: Tenant account debit position
The system posts the tenant share of the costs to the tenant customer accounts. This does not apply to tenants who pay flat rates.
The posting record to be used is determined as follows:
A flow type is assigned to the condition type "advance payment" that is included on the rental agreement. The reference flow type 'receivable from settlement' (relationship key 004) is determined for this flow type and the account determination rule that has been defined for this flow type is used.
Example:
Flow type 2001 is assigned to condition type "advance payment operating costs". In the dialog box "Assign reference flow types" the reference flow type 2005 is in the relationship key 004 ('receivable from settlement') and it is assigned to the following account determination rule:
| Flow type 2005 | Corp.group ID + | Main usage type + | AccDetVal + |
|---|
| Debit | 01* | Reconcil. account | ||
| Credit | 50 205 | Revenue from o.c. settlement | ||
| Document type | DR |
Account symbols:
| * | Reconcil. account for customer master record |
| 205 | 841500 Revenue from OC settlement |
| Text | Account |
|---|---|
| Net rev. account | 841500 Revenue from operating costs settlement |
| RevAcctNDInpTax | 841900 Revenue from non-deductible input tax operating costs |
In this example the system makes these postings to tenant 1.1:
01 Customer tenant 1.1. for rental agreement 1.1.,,,,,,$ 500
50 841500 revenue settlement subsidiary account RA 1.1.,,$ 500
If a final settlement has been fixed in the contract, a flow type is derived from the settlement service charge key.
IMG -> Service charge settlement -> Keys and rules for settlement -> Final settlement: Assign service charge key/flow type
This flow type determines the reference flow type and the reference flow type determines the acccount.
Posting: Transferring advance payments to tenant accounts
The tenant advance payments are offset against any outstanding receivables in the settlement so you have to know in advance what advance payments the tenant has made.
Example:
The tenant with the rental agreement 1.1.agreed to make advance payments of $ 50/month for 3 months. A total of $300 has been paid and the advance payment for the third month is still outstanding. The settlement results for the period show that this tenant's share of the costs is $ 500. The costs are posted to the tenant customer account as described above. The system has to credit the advance payments (in this case $ 300) to the tenant account. These items are currently on the tenant customer account:
| Debit | Credit | Transaction |
|---|---|---|
| J $150 K $50 | Debit position | |
| J $150 | Incoming payment | |
| J $150 K $150 | Debit position | |
| J $150 | Incoming payment | |
| J $150 K $150 | Debit position | |
| $500 Receivable from settlement | ||
| (J = advance payment due; k = advance payment made) |
The items 'advance payment due' (j) and 'advance payment made' (k) result from condition type 21 'advance payment operating costs' (see Rental agreement debit position) and are posted with flow type 2000. This flow type and the other advance payment flow types belong to category 3VZB (definition of flow types). All customer open items relating for this flow category are now determined (analogous to heating expenses, flow category 3VZH, for general service charges flow category 3VZN). The amount resulting is:
Debit $150 + Credit $450 = $300 credit
This amount is now transferred:
| PK | Account | Amount | ||||
|---|---|---|---|---|---|---|
| 16 | customer (reconcil. account from master record) | $300 credit | ||||
| 09K | customer (special G/L account) | $400 debit | ||||
| 19J | customer (special G/L account) | $150 debit |
and the advance payment items are cleared.
In this case, only the advance payments actually made are considered (actual advance payments).
Note: If the due date(field BSID-ZFBDT) of an item is not included in the settlement period then it is not taken into account for transfer.
Note:
It is possible to clear only the K-items during a service charge settlement by stating that only the debit advance payments be taken into account.
The table in which the flow categories are assigned to flow types determines the account. Flow types and their categories can be displayed in the activity contained in IMG -> Conditions, flow types, account determination -> Assign flow types to flow categories.
The entry for an unqualified down payment is:
3UAN unqualified down payment 7000
The flow type 7000 is used to determine the posting key 16 for the credit posting:
| Flow type 7000/corporate ID+/main usage type+ | ||
| Debit | 40 & | Not used |
| Credit | 16 * | Reconciliation acc./special G/L account |
| Document type DT | ||
| The debit position key is not evaluated. |
The batch input for the FI transaction "Post document with clearing" makes the posting and the posting key 16, the document type, the customer and the document number/line number is transferred to the open advance payment items. The clearing posting key for these open items is determined in FI.
Opting company codes: Posting non-deductible input tax
If you have a company code that opts for input tax, the share of the non-deductible input tax is recalculated in the service charge settlement and, if necessary, an adjustment posting is made.
Example
In October a document with the net amount of $ 500 and $ 50 input tax was posted to a settlement unit.
31 Vendor $550
40 470400 Apportionable operation costs,,$500
40 154000 (deductible) input tax,, $50
An option rate of 70% is determined for October and this results in the following posting for the input tax distribution:
| 40 | 470900 | Non-deductible input tax $15 | ||
| 50 | 154000 | (deductible) input tax | $15 | |
See the chapter on input tax processing for setting the account determination for input tax distribution.
The service charge settlement specifies that 40% of the costs are due from non-commercial (non-opting) tenants, 60% from commercial (opting) tenants. This means that the share of the non-deductible tax to be passed on to the non-commercial tenant is 40% of $ 50 which is $ 20. Therefore the non-deductible input tax posted for October has to be adjusted by $ 5. This results in the following postings for the service charge settlement:
| 40 | 470950 | Settlement of n.d input tax | $20 | |
| 50 | 470999 | Credit n.d input tax | $20 | |
| 40 | 470900 | Non-deductible input tax | $5 | |
| 50 | 154000 | (deductible) input tax | $5 | |
Set the accounts mentioned above in Accounts, Posting Key for Breakdown and Revenue Postings, sub-item Clearing Accounts for Cost Accounts (Apport. costs)
The cost of the non-deductible input tax is distributed between the non-opting tenants and added to the net costs due. The resulting amount (total of the net cost share and the non-deductible input tax share) is the settlement result and is debited from the tenant customer account. If in the above example, there is only one non-commercial tenant, the following settlement postings would be made:
01,,Tenant customer account,,,,,,,,,,,,$220
50,,841500 revenue from the service charge settlement,,$200
50,,841900 revenue from the non-deductible input tax,,$20
See above Posting: Tenant Account Debit Position for information on how the revenue account 841500 is determined. This account is used as the basis for deriving the the revenue account for non-deductible deductible input tax 841900. This setting is made in the IMG activity "Alloc.of Non-Ded.Inp Tax Rev.Acct to Net Rev.Acct (SCS) " in the IMG item Accounts, Posting Key for Breakdown and Revenue Postings.
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