AssetAccountingCONTENTSChapter1OrganizationalStructureOrganizationalStructureofAssetAccountingChapter2Masterdata

AssetMasterRecordAssetclassAssetmainnumberAssetsub-number

MaintenancetheAssetmasterrecordChapter3Transaction

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumenttypesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-valueDepreciationAssetAccounting1CONTENTSChapter4Valuation

ChartofDepreciationAssetClassesintheChartofDepreciationDepreciationAreasDepreciationDepreciationKeysInterestChapter5PeriodicProcessingDepreciationPostingFiscalYearChangeYear-endClosingChapter6Report

ReportSelectionAssetValueDisplaySortCriteriaAssetHistorySheetCONTENTS2Chapter1

AssetAccountingChapter1AssetAccounting3OrganizationStructureChartsofDepreciationChartsofaccountsClientCompanycodeAOrganizationStructureCompany4ChartofDepreciationChartofDepreciationUSAChartofDepreciationGermanyChartofDepreciationThailandCompanycode3000Companycode5000Companycode1000ChartofDepreciationChartof5TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationTheChartofDepreciationChart6DepreciationAreasASSETS2019ForkliftDepreciationAreasAcquis67000BookdepreciationDect.balance67006700.....10years.....10years67006700Str-timeto40%TaxdepreciationCost-accountingdepr.Straight-line2010014070.....7years.....6yearsGroupdepreciationStraight-line1340013400Depreciationmethod12YearUsefullifeDepreciationAreasASSETS2019F7Chapter2

MasterDataAssetAccountingChapter2MasterDataAsset8CreateAssetClassesforchart‘1TH’CreateAssetClassesforchart9FunctionsoftheAssetClassAccountallocationScreenlayoutNumberassignmentSpecialfeaturesDefaultvaluesSelectionfeaturesAssetClassAssetclassAccountdeterminationBalancesheetitemsAssetsLiabilitiesCreateassetAssetsFunctionsoftheAssetClassAc10CreatingtheAssetMasterRecordCreateassetUsingassetclassTakingoverthedefaultvaluesfromtheassetclassUsingareference‘Copying’anexistingassetCreatingtheAssetMasterReco11ScreenlayoutforAssetMasterDataAssetMasterScreenlayoutforAssetMaster12TheAssetSub-NumberAssetNumber4711ProductionplantSyntheticcomponentsSub-number1000CompressorSub-number2000ConveyorSub-number3000MotorSub-number4000CoolingtowerMachine1TheAssetSub-NumberAssetNumb13UseofWorkflowinAssetAccountingReportingValuedisplayMasterdataGeneralWorkflowprocedureGenerateCheck&releaseProcessWorklistofselectedassetsSelectUseofWorkflowinAssetAccou14Chapter3

Assettransactions

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumentTypesDocumentnumberRangesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-ValueDepreciationChapter3 Assettransactions15 AssetAccountingasSubsidiaryLedgerCustomerMaterialAssetG/LAccountsGeneralLedgerFixedassetsVendorPayablesVendorMachinepress1000100010001000 AssetAccountingasSubsidiar16 AssetAcquisition-IntegrationSettlementoforder/projectDepreciationareasFICOMMPostingdocument.2000.-.GoodsreceiptdocumentBookTaxC-acc...…2000…1800…2100LineitemsTransactionsAcquisitionsRetirementsAsset AssetAcquisition-Integrati17DocumentType:GrossorNet1.Net : Assetinvoice Doc.Type : AN Acct.type : A,K,M,S Procedure : grossamount minusinputtax

minusdiscount Capitalizedamount2.Gross : Assetinvoice Doc.Type : AA Acct.type : A,D,K,M,S Procedure : grossamount

minusinputtax

Capitalizedamount Caution : ifyoudeductthediscount atthetimeofpayment,youhave toreversethediscountamount ontheassetsubsequently.DocumentType:GrossorNet1.18TransactionTypes/TransactionTypeGroupsTransactiontypes100Acquisitionpurchase110Acquisitionin-houseprocedure210Retirementsale200Retirementscrapping34nTransferassetunderconstruction3nnTransferaffiliatedcompanyTransactiontypegroups10Acquisition2nRetirement3nTransfer...AssethistorysheetRetirementlist210200201Retmt.Retmt.Retmt.SaleScrappingActofGodStartbalanceAcquis....Retmt….Transfer….Closingbalance…...TransactionTypes/Transaction19IntegrationwithFIExampleofpartialretirement:-Acquis.date01/01/YYYY-2,APC10000 -Retmt.Of50%ofAPCon07/01/YYYY -Revenue3000+300salestaxDocumentdate 07/01/YYYY Postingdate 07/01/YYYYPK01 Account:CustomerPosting:Amount 3300Calc.tax TaxindicatorPK50 Account:Revenuefromassetretmt.CustomerlineAmount * Taxindicator AssetretirementRevenuelineProcedureforAssetRetirementAsset... ASSETNO.Sub-number...Transactiontype.. 210Astvaluedate... 07/01/YYYYMax.amount...Quantity...Percentagerate... 50IntegrationwithFIExampleof20AccountsforAssetRetirementCustomerRetirementrevenue33003000Exampleofpartialretirement:-Acquis.date01/01/YYYY+2,APC10000 -Retmt.Of50%ofAPCon07/01/YYYY -Revenue3000+300salestaxTax300A/RpostingA/RpostingAssetClearingofRetirement100003000Loss75012505000132132APCAmountretiredProportionalvalueadjustmentAccountsforAssetRetirementC21AssetTransferAsset XXXXPostingdate MMDDYYYYTransactiontype 300TransferAsset ZZZZAssetvaluedate MMDDYYYYCompletetransfer Postedamount ...Percentagerate AutomaticdeterminationandpostingofproportionalvalueadjustmentsBusinessarea1000Businessarea2000AssetTransferAsset XXXXTrans22Asset3Gen.MasterdataDepreciationareasAsset2Gen.MasterdataDepreciationareasGeneralmasterdataDepreciationareasAssetsunderConstructionDownpaymentsSpecialdepreciationAcquisitionsInvestmentsupportmeasuresAssetunderconstructionAutomatichandingofspecialdepreciationandinvestmentsupportAssethistorysheet

AUCBuildingAcquis.RetmtTransfersAsset1Gen.MasterdataDepreciationareasCompletedassetsAsset3Gen.MasterDepreciation23

ChartofDepreciation

AssetClassesintheChartofDepreciation

DepreciationAreas

Depreciation

DepreciationKeys

ReplacementValues

InterestChapter4ValuationChartofDepreciationChapter24TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationTheChartofDepreciationChart25DepreciationAreaXXintheAssetorAssetClassDepreciationkeyWhatkindofdepreciation?UsefullifeForhowlong?YearsOrd.Deprec.startWhendoestheusefullifebegin?

WhendoyouwanttochangefromChangeoveryeardecliningbalancetostraight-linedepreciation?IndexDoyouwanttocalculateannuallyincreasingreplacementvalues?

HowmuchdepreciationshouldbeVariabledep.amountweightedbytheshiftfactorwhenyouuseshifts?ScrapvalueDowanttoenddepreciationwhenthisscrapvalueisreached?Jan01DepreciationAreaXXintheAs26Example:ValuationforBookDepreciationDepreciationarea01BookdepreciationDepreciationkeyLINKUsefullife10yearsOrd.Dep.Start01/01/YYYYYearDeprec.Netbookvalue1100090002100080003100070004100060005100050006100040007100030008100020009100010001010000Values-Str.linefromacq.valuetozerowithoutInterestExample:BookdepreciationvaluationExample:ValuationforBookD27Example:ValuationforTaxDepreciationDepreciationarea02TaxdepreciationDepreciationkeySNFGUsefullife10yearsOrd.Dep.Start01/01/YYYYSpecialdep.Start01/01/YYYYYearOrd.Dep.Spec.dep.Netbookvalue110005000400021000-300031000-200041000-100051000-060-070-080-090-0100-0ValuesSpecialdepreciation:50%ofAPC;alongsideordinarydep.Example:TaxdepreciationvaluationExample:ValuationforTaxDe28Example:DerivedDepreciationAreaDepreciationarea03Specialreservesdeterminedasthedifferencebetweendepreciationareas01and02Bookdep.Taxdep.SpecialreservesYear010203110006000-50002100010000310001000041000100005100010000610000+1000710000+1000810000+1000910000+10001010000+1000Values-Creationofspecialreserves-Example:TaxvaluationFormula010203-+=BookdepreciationAllowedtaxdep.SpecialreservesExample:DerivedDepreciation29DepreciationReasonsfordepreciation:YearsOrdinarydepreciationSpecialdepreciationUnplanneddepreciationDeterminedepreciationareasDefineaccountdeterminationDefinedepreciationkeyDefineunit-of-productiondepreciationDepreciationReasonsfordeprec30Cost-AccountingInterestAssetCostcenterorderVehiclesBookdep.…..Cost-acc.Dep.keyLINWOrd.dep.:….Interest:ZAHOImputedinterestCostcenterVehicleActualPlanActualPlanOrderInterestcalculationCalculationkeyZAHODep.type:afterendofuselifeDep.method:belowbookvalue0Basevalue:(Halfofacquis.value)Percent:ZP210.00010%…….…….Cost-AccountingInterestAsset31Chapter5

PeriodicProcessingDepreciationPostingFiscalYearChangeYear-EndClosing

Chapter5PeriodicProcessing32DepreciationPostingProgramAccountsIndividualassetsFICostcenterOrderCostelementCODep.-POSTINGPROGRAMManuallyplanneddeprecia-tionInterest10%

F1-AAOrdinarydepreciationSpecialdepreciationPeriodicrevaluationDepreciationPostingProgramAc33FiscalYearChange/Year-EndClosingYear-endclosingFiscalYearChangeFiscalYearChangeAssetvalues atfiscalyearstart Year1Transaction 0 10000APC 0 10000Ordinarydep. 0 3000Netbookvalue 0 7000Assetvalues atfiscalyearstart Year2Transaction 0 0APC 0 10000Ordinarydep. 0 2100Netbookvalue 0 49001.Depreciationpostingrun2.Year-endclosingprogramCheck:Cantheyear-endclosingbecarriedout?Maintenanceofthelastclosedfiscalyearpercompanycode3.ClosingreportsAssetshistorysheetAssetlist...FiscalYearChangeYear-endclosingPeriodicprocessingFiscalyearchangeFiscalYearChange/Year-EndCl34Chapter6

InfoSystemReportSelectionAssetValueDisplaySortCriteriaAssetHistorySheet

Chapter6InfoSystemReport35ReportSelectionBalancesheetexplanationsCostaccountingAssetlistExplanationsforP&LDepreciationforecastSpecialvaluationsIndividualassetPreparationsforclosingReconciliationDailytotalTaxesHistoryReportSelectionBalancesheet36Postingdocument..2000.-.AssetValueDisplayOneyear,oneareaSeveralyears,oneareaOneyear,severalareasSeveralyears,severalareasDisplayvaluesWithsimulatedchangeofdepreciationtermsOneyear,oneareaAssetvaluedisplayAllvaluesDisplaydep.calculationDep.recalculationDep.TermsCurrentbookvaluesSimulatedfiscalyearchangeDisplayofdocumentsfortheassetDepreciationontransactionsGoodsreceiptdocumentPostingAssetValueDisplayOne37SortCriteriaSortCriteria38TransferofOldAssetsDataAssetsRegistrationListsPrevioussystemorAutomaticTransferDialogTransfer(forsmallvolumeofdata)CreateoldassetBatchinputprocedure(Directdataimport)TransferofOldAssetsDataAss39AssetAccountingCONTENTSChapter1OrganizationalStructureOrganizationalStructureofAssetAccountingChapter2Masterdata

AssetMasterRecordAssetclassAssetmainnumberAssetsub-number

MaintenancetheAssetmasterrecordChapter3Transaction

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumenttypesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-valueDepreciationAssetAccounting40CONTENTSChapter4Valuation

ChartofDepreciationAssetClassesintheChartofDepreciationDepreciationAreasDepreciationDepreciationKeysInterestChapter5PeriodicProcessingDepreciationPostingFiscalYearChangeYear-endClosingChapter6Report

ReportSelectionAssetValueDisplaySortCriteriaAssetHistorySheetCONTENTS41Chapter1

AssetAccountingChapter1AssetAccounting42OrganizationStructureChartsofDepreciationChartsofaccountsClientCompanycodeAOrganizationStructureCompany43ChartofDepreciationChartofDepreciationUSAChartofDepreciationGermanyChartofDepreciationThailandCompanycode3000Companycode5000Companycode1000ChartofDepreciationChartof44TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationTheChartofDepreciationChart45DepreciationAreasASSETS2019ForkliftDepreciationAreasAcquis67000BookdepreciationDect.balance67006700.....10years.....10years67006700Str-timeto40%TaxdepreciationCost-accountingdepr.Straight-line2010014070.....7years.....6yearsGroupdepreciationStraight-line1340013400Depreciationmethod12YearUsefullifeDepreciationAreasASSETS2019F46Chapter2

MasterDataAssetAccountingChapter2MasterDataAsset47CreateAssetClassesforchart‘1TH’CreateAssetClassesforchart48FunctionsoftheAssetClassAccountallocationScreenlayoutNumberassignmentSpecialfeaturesDefaultvaluesSelectionfeaturesAssetClassAssetclassAccountdeterminationBalancesheetitemsAssetsLiabilitiesCreateassetAssetsFunctionsoftheAssetClassAc49CreatingtheAssetMasterRecordCreateassetUsingassetclassTakingoverthedefaultvaluesfromtheassetclassUsingareference‘Copying’anexistingassetCreatingtheAssetMasterReco50ScreenlayoutforAssetMasterDataAssetMasterScreenlayoutforAssetMaster51TheAssetSub-NumberAssetNumber4711ProductionplantSyntheticcomponentsSub-number1000CompressorSub-number2000ConveyorSub-number3000MotorSub-number4000CoolingtowerMachine1TheAssetSub-NumberAssetNumb52UseofWorkflowinAssetAccountingReportingValuedisplayMasterdataGeneralWorkflowprocedureGenerateCheck&releaseProcessWorklistofselectedassetsSelectUseofWorkflowinAssetAccou53Chapter3

Assettransactions

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumentTypesDocumentnumberRangesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-ValueDepreciationChapter3 Assettransactions54 AssetAccountingasSubsidiaryLedgerCustomerMaterialAssetG/LAccountsGeneralLedgerFixedassetsVendorPayablesVendorMachinepress1000100010001000 AssetAccountingasSubsidiar55 AssetAcquisition-IntegrationSettlementoforder/projectDepreciationareasFICOMMPostingdocument.2000.-.GoodsreceiptdocumentBookTaxC-acc...…2000…1800…2100LineitemsTransactionsAcquisitionsRetirementsAsset AssetAcquisition-Integrati56DocumentType:GrossorNet1.Net : Assetinvoice Doc.Type : AN Acct.type : A,K,M,S Procedure : grossamount minusinputtax

minusdiscount Capitalizedamount2.Gross : Assetinvoice Doc.Type : AA Acct.type : A,D,K,M,S Procedure : grossamount

minusinputtax

Capitalizedamount Caution : ifyoudeductthediscount atthetimeofpayment,youhave toreversethediscountamount ontheassetsubsequently.DocumentType:GrossorNet1.57TransactionTypes/TransactionTypeGroupsTransactiontypes100Acquisitionpurchase110Acquisitionin-houseprocedure210Retirementsale200Retirementscrapping34nTransferassetunderconstruction3nnTransferaffiliatedcompanyTransactiontypegroups10Acquisition2nRetirement3nTransfer...AssethistorysheetRetirementlist210200201Retmt.Retmt.Retmt.SaleScrappingActofGodStartbalanceAcquis....Retmt….Transfer….Closingbalance…...TransactionTypes/Transaction58IntegrationwithFIExampleofpartialretirement:-Acquis.date01/01/YYYY-2,APC10000 -Retmt.Of50%ofAPCon07/01/YYYY -Revenue3000+300salestaxDocumentdate 07/01/YYYY Postingdate 07/01/YYYYPK01 Account:CustomerPosting:Amount 3300Calc.tax TaxindicatorPK50 Account:Revenuefromassetretmt.CustomerlineAmount * Taxindicator AssetretirementRevenuelineProcedureforAssetRetirementAsset... ASSETNO.Sub-number...Transactiontype.. 210Astvaluedate... 07/01/YYYYMax.amount...Quantity...Percentagerate... 50IntegrationwithFIExampleof59AccountsforAssetRetirementCustomerRetirementrevenue33003000Exampleofpartialretirement:-Acquis.date01/01/YYYY+2,APC10000 -Retmt.Of50%ofAPCon07/01/YYYY -Revenue3000+300salestaxTax300A/RpostingA/RpostingAssetClearingofRetirement100003000Loss75012505000132132APCAmountretiredProportionalvalueadjustmentAccountsforAssetRetirementC60AssetTransferAsset XXXXPostingdate MMDDYYYYTransactiontype 300TransferAsset ZZZZAssetvaluedate MMDDYYYYCompletetransfer Postedamount ...Percentagerate AutomaticdeterminationandpostingofproportionalvalueadjustmentsBusinessarea1000Businessarea2000AssetTransferAsset XXXXTrans61Asset3Gen.MasterdataDepreciationareasAsset2Gen.MasterdataDepreciationareasGeneralmasterdataDepreciationareasAssetsunderConstructionDownpaymentsSpecialdepreciationAcquisitionsInvestmentsupportmeasuresAssetunderconstructionAutomatichandingofspecialdepreciationandinvestmentsupportAssethistorysheet

AUCBuildingAcquis.RetmtTransfersAsset1Gen.MasterdataDepreciationareasCompletedassetsAsset3Gen.MasterDepreciation62

ChartofDepreciation

AssetClassesintheChartofDepreciation

DepreciationAreas

Depreciation

DepreciationKeys

ReplacementValues

InterestChapter4ValuationChartofDepreciationChapter63TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationTheChartofDepreciationChart64DepreciationAreaXXintheAssetorAssetClassDepreciationkeyWhatkindofdepreciation?UsefullifeForhowlong?YearsOrd.Deprec.startWhendoestheusefullifebegin?

WhendoyouwanttochangefromChangeoveryeardecliningbalancetostraight-linedepreciation?IndexDoyouwanttocalculateannuallyincreasingreplacementvalues?

HowmuchdepreciationshouldbeVariabledep.amountweightedbytheshiftfactorwhenyouuseshifts?ScrapvalueDowanttoenddepreciationwhenthisscrapvalueisreached?Jan01DepreciationAreaXXintheAs65Example:ValuationforBookDepreciationDepreciationarea01BookdepreciationDepreciationkeyLINKUsefullife10yearsOrd.Dep.Start01/01/YYYYYearDeprec.Netbookvalue1100090002100080003100070004100060005100050006100040007100030008100020009100010001010000Values-Str.linefromacq.valuetozerowithoutInterestExample:BookdepreciationvaluationExample:ValuationforBookD66Example:ValuationforTaxDepreciationDepreciationarea02TaxdepreciationDepreciationkeySNFGUsefullife10yearsOrd.Dep.Start01/01/YYYYSpecialdep.Start01/01/YYYYYearOrd.Dep.Spec.dep.Netbookvalue110005000400021000-300031000-200041000-100051000-060-070-080-090-0100-0ValuesSpecialdepreciation:50%ofAPC;alongsideordinarydep.Example:TaxdepreciationvaluationExample:ValuationforTaxDe67Example:DerivedDepreciationAreaDepreciationarea03Specialreservesdeterminedasthedifferencebetweendepreciationareas01and02Bookdep.Taxdep.SpecialreservesYear010203110006000-50002100010000310001000041000100005100010000610000+1000710000+1000810000+1000910000+10001010000+1000Values-Creationofspecialreserves-Example:TaxvaluationFormula010203-+=BookdepreciationAllowedtaxdep.SpecialreservesExample:DerivedDepreciation68DepreciationReasonsfordepreciation:YearsOrdinaryd