AssetAccountingCONTENTSChapter1OrganizationalStructureOrganizationalStructureofAssetAccountingChapter2Masterdata

AssetMasterRecordAssetclassAssetmainnumberAssetsub-number

MaintenancetheAssetmasterrecordChapter3Transaction

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumenttypesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-valueDepreciationCONTENTSChapter4Valuation

ChartofDepreciationAssetClassesintheChartofDepreciationDepreciationAreasDepreciationDepreciationKeysInterestChapter5PeriodicProcessingDepreciationPostingFiscalYearChangeYear-endClosingChapter6Report

ReportSelectionAssetValueDisplaySortCriteriaAssetHistorySheetChapter1

AssetAccountingOrganizationStructureChartsofDepreciationChartsofaccountsClientCompanycodeAChartofDepreciationChartofDepreciationUSAChartofDepreciationGermanyChartofDepreciationThailandCompanycode3000Companycode5000Companycode1000TheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationDepreciationAreasASSETS2019ForkliftDepreciationAreasAcquis67000BookdepreciationDect.balance67006700.....10years.....10years67006700Str-timeto40%TaxdepreciationCost-accountingdepr.Straight-line2010014070.....7years.....6yearsGroupdepreciationStraight-line1340013400Depreciationmethod12YearUsefullifeChapter2

MasterDataAssetAccountingCreateAssetClassesforchart‘1TH’FunctionsoftheAssetClassAccountallocationScreenlayoutNumberassignmentSpecialfeaturesDefaultvaluesSelectionfeaturesAssetClassAssetclassAccountdeterminationBalancesheetitemsAssetsLiabilitiesCreateassetAssetsCreatingtheAssetMasterRecordCreateassetUsingassetclassTakingoverthedefaultvaluesfromtheassetclassUsingareference‘Copying’anexistingassetScreenlayoutforAssetMasterDataAssetMasterTheAssetSub-NumberAssetNumber4711ProductionplantSyntheticcomponentsSub-number1000CompressorSub-number2000ConveyorSub-number3000MotorSub-number4000CoolingtowerMachine1UseofWorkflowinAssetAccountingReportingValuedisplayMasterdataGeneralWorkflowprocedureGenerateCheck&releaseProcessWorklistofselectedassetsSelectChapter3

Assettransactions

AssetAccountingasSubsidiaryLedgerIntegratedAssetAcquisitionsDocumentTypesDocumentnumberRangesTransactionTypesAssetRetirementAssetTransferCapitalizationofAssetsunderConstructionCurrent-ValueDepreciation AssetAccountingasSubsidiaryLedgerCustomerMaterialAssetG/LAccountsGeneralLedgerFixedassetsVendorPayablesVendorMachinepress1000100010001000 AssetAcquisition-IntegrationSettlementoforder/projectDepreciationareasFICOMMPostingdocument.2000.-.GoodsreceiptdocumentBookTaxC-acc...…2000…1800…2100LineitemsTransactionsAcquisitionsRetirementsAssetDocumentType: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.TransactionTypes/TransactionTypeGroupsTransactiontypes100Acquisitionpurchase110Acquisitionin-houseprocedure210Retirementsale200Retirementscrapping34nTransferassetunderconstruction3nnTransferaffiliatedcompanyTransactiontypegroups10Acquisition2nRetirement3nTransfer...AssethistorysheetRetirementlist210200201Retmt.Retmt.Retmt.SaleScrappingActofGodStartbalanceAcquis....Retmt….Transfer….Closingbalance…...IntegrationwithFIExampleofpartialretirement:-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... 50AccountsforAssetRetirementCustomerRetirementrevenue33003000Exampleofpartialretirement:-Acquis.date01/01/YYYY+2,APC10000 -Retmt.Of50%ofAPCon07/01/YYYY -Revenue3000+300salestaxTax300A/RpostingA/RpostingAssetClearingofRetirement100003000Loss75012505000132132APCAmountretiredProportionalvalueadjustmentAssetTransferAsset XXXXPostingdate MMDDYYYYTransactiontype 300TransferAsset ZZZZAssetvaluedate MMDDYYYYCompletetransfer Postedamount ...Percentagerate AutomaticdeterminationandpostingofproportionalvalueadjustmentsBusinessarea1000Businessarea2000Asset3Gen.MasterdataDepreciationareasAsset2Gen.MasterdataDepreciationareasGeneralmasterdataDepreciationareasAssetsunderConstructionDownpaymentsSpecialdepreciationAcquisitionsInvestmentsupportmeasuresAssetunderconstructionAutomatichandingofspecialdepreciationandinvestmentsupportAssethistorysheet

AUCBuildingAcquis.RetmtTransfersAsset1Gen.MasterdataDepreciationareasCompletedassets

ChartofDepreciation

AssetClassesintheChartofDepreciation

DepreciationAreas

Depreciation

DepreciationKeys

ReplacementValues

InterestChapter4ValuationTheChartofDepreciationChartofdepreciationDepreciationBookarea01depreciationDepreciationTaxarea02depreciationDepreciationSpecialarea03reservesDepreciationCost-acc.area20depreciationDepreciationGrouparea30depreciationDepreciationAreaXXintheAssetorAssetClassDepreciationkeyWhatkindofdepreciation?UsefullifeForhowlong?YearsOrd.Deprec.startWhendoestheusefullifebegin?

WhendoyouwanttochangefromChangeoveryeardecliningbalancetostraight-linedepreciation?IndexDoyouwanttocalculateannuallyincreasingreplacementvalues?

HowmuchdepreciationshouldbeVariabledep.amountweightedbytheshiftfactorwhenyouuseshifts?ScrapvalueDowanttoenddepreciationwhenthisscrapvalueisreached?Jan01Example:ValuationforBookDepreciationDepreciationarea01BookdepreciationDepreciationkeyLINKUsefullife10yearsOrd.Dep.Start01/01/YYYYYearDeprec.Netbookvalue1100090002100080003100070004100060005100050006100040007100030008100020009100010001010000Values-Str.linefromacq.valuetozerowithoutInterestExample:BookdepreciationvaluationExample: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:DerivedDepreciationAreaDepreciationarea03Specialreservesdeterminedasthedifferencebetweendepreciationareas01and02Bookdep.Taxdep.SpecialreservesYear010203110006000-50002100010000310001000041000100005100010000610000+1000710000+1000810000+1000910000+10001010000+1000Values-Creationofspecialreserves-Example:TaxvaluationFormula010203-+=BookdepreciationAllowedtaxdep.SpecialreservesDepreciationReasonsfordepreciation:YearsOrdinarydepreciationSpecialdepreciationUnplanneddepreciationDeterminedepreciationareasDefineaccountdeterminationDefinedepreciationkeyDefineunit-of-productiondepreciationCost-AccountingInterestAssetCostcenterorderVehiclesBookdep.…..Cost-acc.Dep.keyLINWOrd.dep.:….Interest:ZAHOImputedinterestCostcenterVehicleActualPlanActualPlanOrderInterestcalculationCalculationkeyZAHODep.type:afterendofuselifeDep.method:belowbookvalue0Basevalue:(Halfofacquis.value)Percent:ZP210.00010%…….…….Chapter5

PeriodicProcessingDepreciationPostingFiscalYearChangeYear-EndClosing

DepreciationPostingProgramAccountsIndividualassetsFICostcenterOrderCostelementCODep.-POSTINGPROGRAMManuallyplanneddeprecia-tionInterest10%

F1-AAOrdinarydepreciationSpecialdepreciationPeriodicrevaluationFiscalYearChange/Year-EndClosingYear-endclosingFiscalYearChangeFiscalYearChangeAssetvalues atfiscalyearstart Year1Transaction 0 10000APC 0 10000Ordinarydep. 0 3000Netbookvalue 0 7000Assetvalues atfiscalyearstart Year2Tran