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T093_00N_NEW - Define Depreciation Areas

PERFORM Short Reference   Fill RESBD Structure from EBP Component Structure  
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In this activity, 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 valuations of fixed assets, you can define real depreciation areas and derived depreciation areas. The values in the derived depreciation areas are calculated from the values of two or more real areas, using a formula you define. The system does not store the derived values permanently. Instead they are determined dynamically at the time of a request. You can use derived depreciation areas for reserve for special depreciation or for reporting purposes:

• For reserve for special depreciation, you can use the same functions for derived depreciation areas as you can for real depreciation areas. Notably, these depreciation areas can be evaluated in the same way, and posted to a ledger in the general ledger.

• Otherwise, you can define derived depreciation areas only for reporting purposes; you cannot post to them.

• Derived depreciation areas cannot manage any parallel currencies and as such are not allowed to have any parallel currency areas.

You can define depreciation areas to meet the requirements of international accounting principles (such as IFRS) or to conform to local standards (such as U.S. GAAP or the German Commercial Code).

If you want to map the statistical areas in other currencies, you must set up foreign currency areas for this.

You have created at least one chart of depreciation of your own in Customizing for Asset Accounting under Copy Reference Chart of Depreciation/Depreciation Areas.

The country-specific/region-specific charts of depreciation (such as 0US for the United States, 0DE for Germany) contain standard charts of depreciation, for example for:

• Valuation according to local laws

• 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; instead, deactivate unneeded standard depreciation areas in the asset class (in Customizing for Asset Accounting under Determine Depreciation Areas in the Asset Class).

The standard charts of depreciation contain only depreciation areas that follow local regulations. If needed, add depreciation areas that meet the requirements of international accounting principles.

Proceed as follows:

I. Define depreciation areas

1. On the initial screen, there are a number of depreciation areas that were created with reference to a standard chart of depreciation.

Check the definitions of these areas on their detail screen.

Decide if you need additional depreciation areas, or if you want to delete existing depreciation areas.

2. If needed, create new depreciation areas by copying an existing depreciation area.

3. If you wish, delete any depreciation areas that are not needed.

For more information, see below.

4. On the detail screen, specify the characteristics for the depreciation areas.

For more information, see below.

II. Specify Area Type

For more information, see below.

For I. 3: Delete depreciation area

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

• The leading depreciation area of a valuation that posts to the general ledger in real time or immediately is not allowed to be deleted.

• The area cannot be a reference area for another area. In other words, no other depreciation area is allowed to adopt values and/or parameters from the depreciation area that is to be deleted.

• The area cannot be used in the calculation formula for a derived depreciation area. If it is and you still want to delete the area, you have to change the calculation formula of the derived depreciation area, or delete it first.

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

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

If you delete the depreciation area, the system deletes the selected depreciation area in the chart of depreciation and in the valuation specifications for all affected assets and asset classes.

For I. 4: Specify characteristics for depreciation area (detail screen)

I. 4. a) Define depreciation areas

If you want the system to store the values of this depreciation area in the database as real values, set the Real Depreciation Area indicator. The values in this area are then updated each time a posting is made, and can be immediately evaluated. On the other hand, if you want the depreciation area to be a derived depreciation, do not set this indicator, and instead make the needed settings in the Entries for Derived Depreciation Area group box.

Enter the accounting principle for the general ledger. The system automatically determines the target ledger group assigned to the accounting principle. Note the following:

• You have to assign an accounting principle to each depreciation area, even to non-posting depreciation areas or to delta depreciation areas that are only for reporting. (The accounting principle is not allowed to be initial (blank).)

• You can assign the same accounting principle to several depreciation areas, as long as the areas represent the same valuation.

• Overlapping of ledgers:

• The following applies to the ledger approach: The ledger groups that are assigned indirectly by means of the accounting principle are not allowed to overlap in regard to their ledgers.

• The following applies for the accounts approach: The ledger groups that are assigned indirectly by means of the accounting principle must all contain the leading ledger.

• You can assign the accounting principle that represents the leading valuation to any depreciation area. (It does not have to be depreciation area 01.)

• The following applies to the ledger approach: You can enter an alternative depreciation area, from which the accounts should be used. However, this alternative depreciation area must post to the general ledger.

• The following applies for derived depreciation areas:

• You can use derived depreciation areas for reporting purposes.

• It is also possible to post in derived depreciation areas, if the area and all of its base depreciation areas have the same accounting principle assigned to them (example: special reserves).

• You can use derived depreciation areas to display historical data and for reporting.

• You have to assign an accounting principle from one of its base depreciation areas to a derived depreciation area.

Specify an alternative depreciation area. The alternative depreciation area is the area that supplies the account assignment that the system uses for posting to a parallel general ledger.

If you need one, specify a global depreciation area.

I. 4. b) Posting in G/L

Specify how APC and depreciation from the depreciation area are posted.

You can post in real time or immediately to the general ledger. Real time and immediately mean that asset accounting postings are automatically posted immediately to the general ledger.

Keep in mind the following when making your settings:

• Within the leading accounting principle (valuation), there is only allowed to be one depreciation area that posts and manages APC values in real time.

• Within each parallel accounting principle (valuation), the following applies:

• Within the framework of the ledger approach, there is only allowed to be one depreciation area that posts and manages APC values in real time.

• Within the framework of the accounts approach, there is only allowed to be one depreciation area that posts and manages APC values immediately.

• There can be other depreciation areas within an accounting principle (valuation) that manage APC values (but do not post to the general ledger) - these are depreciation areas for parallel currencies.

• The depreciation areas for revaluation and investment support are also posted in real time.

I. 4. c) Value Maintenance

Specify what values are allowed for the different types of values (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.

I. 4. d) Entries for Derived Depreciation Area

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 (base depreciation areas). 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.

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

For II: Specify Area Type

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

The depreciation areas in the standard charts of depreciation all have a depreciation type already. When you create a chart of depreciation, the system takes over this type from the standard reference chart of depreciation.

Example:
Depreciation area 01 has the type Valuation for trade bal. sheet.

The area type is particularly 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. You are not allowed to settle differences due to capitalization as nonoperating expense in this depreciation area. This is necessary, in order to ensure that all non-capitalized debits in a capital investment measure are recognized in cost accounting.

In exceptional cases, you can also implement a depreciation area subsequently, after production startup. For more information about this, see the Implementation Guide for Asset Accounting under Implement Depreciation Area Subsequently.

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Length: 13733 Date: 20240523 Time: 171044     sap01-206 ( 220 ms )