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SIMG_CFMENUORFAOAE1 - Define Depreciation Areas

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In this step, you define your depreciation areas. You can change the definition of depreciation areas adopted from the standard chart of depreciation, and you can add new depreciation areas if needed.

For parallel financial reporting (that is, valuation based on different accounting principles) you can define real depreciation areas and derived depreciation areas. The values in the derived depreciation area are calculated from the values of two or more real areas, using a formula you define. The system does not store the values from the derived depreciation area. Instead they are determined dynamically at the time of a request. Otherwise you can use the same system functions for derived depreciation areas as real depreciation areas. Most important, they can be evaluated in the same way, and posted to the general ledger (for example, for showing special reserves).

You have added at least one chart of depreciation of your own in the Copy Reference Chart of Depreciation/Depreciation Areas IMG activity.

The country-specific charts of depreciation (such as 0USfor the United States, 0DEfor Germany) contain standard charts of depreciation, for example for:

• Book depreciation

• Tax depreciation

• Cost-accounting depreciation

• Special reserves

• Investment support

These standard depreciation areas provide a reference. From the point of view of SAP, this reference meets all requirements for accounting and legal considerations. You always have to copy one of the standard depreciation areas in order to create a new depreciation area. Therefore, you should delete standard depreciation areas only after careful consideration. It is usually better to avoid deleting them, and instead set unneeded standard depreciation areas to inactive in the asset class (in the Determine Depreciation Areas in the Asset Class IMG activity).

1. Check the definition of the depreciation areas that were created by reference to a standard chart of depreciation (in the detail screen).
2. If necessary, define new depreciation areas by copying an already existing depreciation area.
3. Specify the characteristics of your depreciation area in the detail screen:

Management of Values Group Box:

1. Specify the type of value management that is allowed for the different types of valuation (such as, acquisition and production costs (APC), depreciation, interest).

You must allow APC and positive net book values in all areas in which you want to depreciate capitalized asset values (the usual case). Allow negative net book values in depreciation areas that depreciate below zero, and in areas for managing value adjustments posted on the liabilities side (special reserves). The second of these also are not allowed to manage APC or positive net book values.

Define Depreciation Areas Group Box:

1. Specify if the APC values/depreciation of the area should be posted (APC values: online/periodic/direct).

The system can only automatically post asset balance sheet values from one depreciation area online (with the exception of retirement transactions). Generally, this area is the book depreciation area. Other areas (for special reserves or cost accounting depreciation) can be posted automatically to the general ledger using background processing (application menu: Periodic Processing), when the Post to G/L Account indicator is set). Depreciation can only be posted during periodic processing.

There is also direct posting, a different approach than automatic online posting to the general ledger. With this approach, the values are also posted relatively quickly, as with online posting. Any documents that could not be updated in direct mode due to technical problems have to be posted at a later date during periodic posting (in the application menu: Periodic Processing). Also keep in mind that direct posting considerably increases the document volume as compared to periodic posting, which creates collective documents.

You can choose either a new account set in the general ledger or a parallel general ledger as the target for posting. If you choose a parallel general ledger, then you can post using the account set of a different depreciation area if you enter that differenent depreciation area here. (Usually you choose the master depreciation area here.)

In the Assign G/L Accounts IMG activity, you can enter all reconciliation accounts and offsetting accounts for reconciliation for all depreciation areas that post to the general ledger.

Entries for Derived Depreciation Area Group Box:

1. If you need depreciation areas that derive their values from other depreciation areas, you can define derived depreciation areas (for example, for special reserves). For this purpose, enter the depreciation areas that are to form the basis for its values. Enter whether the values from these areas should be included as positive or negative values in the formula. Make sure that the Real Depreciation Area indicator is not set.

The effect of setting the Derived Depreciation Area as Real Area indicator is that APC differences are posted in this depreciation area, rather than the special reserves procedure being used. Make sure that, in this case, you enter the asset balance sheet accounts for the depreciation area, rather than the special reserves accounts.

A derived depreciation area can be for reporting only (that is, its values are not posted). In this case, you can specify that the system does not perform a value check for this derived area (indicator: Area for reporting purposes only).

4. In the Specify area type action, check the standard classification of the depreciation areas.

The depreciation areas in the standard chart of depreciation all have a type. When you create a chart of depreciation, the system takes over these types from the referenced standard chart of depreciation. For example, the type of depreciation area 01 is Valuation for trade balance sheet.

The area type is especially important in the following case:

If you are also using the Investment Management (IM) component, the depreciation area with type 07 (cost accounting valuation) has special importance. At the present time, you cannot transfer capitalization differences as nonoperating expense to this depreciation area. This limitation is required in order to make sure that all non-capitalized debits on a capital investment measure are accounted for in Controlling.

To set up direct posting (single posting) in a periodically posting depreciation area, follow this procedure:

1. Make all settings for the depreciation area as described above. In the Posting in G/L field (automatic posting indicator), enter 2 (Area Posts APC and Depreciation on Periodic Basis) or 5 (Area Posts APC Only).
2. Start the periodic posting run for APC values, RAPERB2000 (transaction ASKBN), in test mode for a few posted assets. During this test run, the system performs all checks that it would also perform in update mode or during direct posting. Analyze the log and correct any errors that occurred.
3. Once the test run was completed successfully, then activate direct posting for the depreciation area. In the Posting in G/L field (automatic posting indicator), enter 4 (Area Posts APC Only) or 6 (Area Posts Only APC Directly).
4. Make several test postings. If errors still occur, these are recorded in the application log. You can navigate to these entries using transaction ARAL. In the Objectfield, enter FIAA and in the Subobject field enter 006 and run the report. In the posting run for APC values, RAPERB2000, you can check in the log at any time to see which line items were posted successfully in direct posting mode.

You can also delete depreciation areas. The area you want to delete must meet the following requirements:

• It cannot be the master depreciation area (01).

• The area cannot be a reference area for another area (for APC values or depreciation terms).

• The area cannot be used in the calculation formula for a derived depreciation area. In this case, you need to change the calculation formula for the derived depreciation area.

• The area cannot be defined for automatic posting of APC values to the general ledger.

• If the depreciation area is one used for investment support, then you first have to delete all investment support keys that reference this depreciation area.

The system then deletes the selected depreciation area in the chart of depreciation and in the valuation specifications for all affected assets and asset classes.

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Length: 10856 Date: 20240523 Time: 194817     sap01-206 ( 208 ms )