Hierarchy
EA-FIN (Software Component) EA-FIN⤷
FI-AA-AA (Application Component) Basic Functions⤷
FAA_CUS_IMG (Package) Everything Related to the IMG
IMG Activity
| ID | T093_00N_NEW | Define Depreciation Areas |
| Transaction Code | S_EEI_69000032 | (empty) |
| Created on | 20120518 | |
| Customizing Attributes | SIMG_CFMENUORFAOAE1 | Define Depreciation Areas |
| Customizing Activity | SIMG_CFMENUORFAOAE1 | Define Depreciation Areas |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | T093_00N_NEW_DC |
Use
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 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. You can use derived depreciation areas for special items for reserve or for reporting purposes:
- For special items for reserve, you can use the same functions for derived depreciation areas as for real depreciation areas. Most important, 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.
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).
Requirements
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.
Standard settings
The country-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 a depreciation area that meets the requirements of international accounting principles.
Activities
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.
Additional Information on the Activities
For I. 3: Delete depreciation area
You can delete unneeded depreciation areas. The depreciation area you want to delete must meet the following requirements:
- You are not allowed to delete the depreciation area that posts in real time to the leading ledger group.
- The depreciation area is not allowed to be a reference area for another area. That means that no other depreciation area is allowed to adopt values and/or parameters from the area being 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.
- 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 target ledger group for the general ledger. Note the following:
- You have to assign a ledger group to each depreciation area, even to depreciation areas that do not post to the general ledger. (The ledger group is not allowed to be initial (blank).)
- You can assign multiple depreciation areas to the same ledger group, as long as the ledger group represents the same accounting principles.
- The ledgers of the ledger groups are not allowed to overlap.
- You can assign the ledger group with the leading ledger to any depreciation area. (It does not have to be depreciation area 01.)
- 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 ledger group (example: special items for reserve).
- You can use derived depreciation areas to display historical data and for reporting.
- You have to assign a ledger group from one of the 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 periodically to the general ledger.
- Real time means that asset accounting postings are posted immediately to the general ledger.
- Periodically means that asset accounting postings are transferred to the general ledger at periodic intervals (for instance monthly).
You have the following options for posting values to the general ledger for a depreciation area:
- Area Does Not Post
The system posts neither acquisition and production costs (APC) nor depreciation to the general ledger.
- Area Posts in Realtime
The system posts both APC and depreciation to the general ledger for the depreciation area. The APC is posted in real time. Depreciation is posted periodically, whereby the system does not post depreciation for each asset individually. Instead posting is by asset class (G/L account) and account assignment characteristics.
- Area Posts APC and Depreciation Periodically
The system posts both APC and depreciation periodically to the general ledger for the depreciation area.
Select this setting, for example in the following cases:
- Using the ledger approach: for managing special reserves
- Using the account approach with one ledger: for parallel depreciation areas
- Area Posts Depreciation Only
The system posts depreciation only on a periodic basis. APC is not posted.
This settings is useful, for example, for depreciation areas for cost accounting depreciation.
Keep in mind the following when making your settings:
- Within a ledger group, there is only allowed to be one depreciation area that posts and manages APC values in real time.
- There can be other depreciation areas within a ledger group that manage APC values (but do not post to the general ledger) - these are depreciation areas for parallel currencies.
- The depreciation area for special depreciation is the only derived depreciation area that is allowed to post.
- Other depreciation areas (for exampl
Business Attributes
| ASAP Roadmap ID | 204 | Establish Functions and Processes |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 1 | Critical |
| Country-Dependency | A | Valid for all countries |
Maintenance Objects
| Maintenance object type | C | Customizing Object |
| Assigned objects | ||||||
|---|---|---|---|---|---|---|
| Customizing Object | Object Type | Transaction Code | Sub-object | Do not Summarize | Skip Subset Dialog Box | Description for multiple selections |
| V_T093_00N | V - View | SM30 | Define Depreciation Areas | |||
| V_T093A_01 | V - View | OADC | 9999999999 | Specify Area Type |
History
| Last changed by/on | SAP | 20120518 |
| SAP Release Created in | 617 |
