SAP ABAP Data Element KOSTENANT (Write Proportionate Costs Up/Down)
Hierarchy
☛ BBPCRM (Software Component) BBPCRM
   ⤷ CRM (Application Component) Customer Relationship Management
     ⤷ CRM_APPLICATION (Package) All CRM Components Without Special Structure Packages
       ⤷ FVVW (Package) Treasury Management: Securities
Basic Data
Data Element KOSTENANT
Short Description Write Proportionate Costs Up/Down  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type VVSREVCST    
Data Type CHAR   Character String 
Length 1    
Decimal Places 0    
Output Length 1    
Value Table      
Further Characteristics
Search Help: Name    
Search Help: Parameters    
Parameter ID   
Default Component name    
Change document    
No Input History    
Basic direction is set to LTR    
No BIDI Filtering    
Field Label
  Length  Field Label  
Short 10 Prop.costs 
Medium 15 Proport. costs 
Long 20 Proport. costs 
Heading 10 Prop.costs 
Documentation

Definition

You can only set this indicator if you have not selected the 'Costs inclusive' indicator, since it is only effective if you hold capitalized costs as 'exclusive'.

Using this indicator, you choose between two procedures for proportionate write-up/write-down of the capitalized costs.

  • If you do not set this indicator, then the book value of the capitalized costs is written up/written down depending on the security write-up/write-down.
    (Method I to calculate the write-up/write-down cost amounts)

    Valuation amount of the costs in position currency (PC)
    = (Security write-up/write-down in PC / old book value in PC) * old book value of the costs in PC

    Security valuation amount of the costs in local currency (LC) = (Security write-up/write-down in PC / old book value in PC) * old book value of the costs in LC

    Total valuation amount of the costs in LC = (total write-down in LC / old book value in LC) * old book value of the costs in LC

    Forex valuation amount of the costs in LC = Total valuation amount of the costs in LC - Security valuation amount of the costs in LC

  • If you set this indicator, then the book value of the capitalized costs is written up/written down in such a way that the ratio of the new book value of the costs to the acquisition value of the costs is the same as the ratio of the new book value of the security to the acquisition value of the security.
    (Method II to calculate the write-up/write-down cost amounts)

    New book value of the costs in PC = (new book value of the security in PC / acquisition value of the security in PC) * acquisition value of the costs in PC

    Valuation amount of the costs in PC = New book value of the costs in PC - old book value of the costs in PC

    Security valuation amount of the costs in LC = Valuation amount of the costs in PC * old forex book price

    New book value of the costs in LC = (New book value of the security in LC / acquisition value of the security in LC) * Costs in LC

    Total valuation amount of the costs in LC = New book value of the costs in LC - old book value of the costs in LC

    Forex valuation amount of the costs in LC = Total valuation amount of the costs in LC - Security valuation amount of the costs in LC

Legend:

BW = Position currency

HW = Local currency

Note:

You determine whether the costs for a position are to be written up/written down either proportionately or fully when you execute the valuation report (Indicator ' Fully write down capital charges').

If you decided to write up/write down the costs proportionately, the write-up/write-down cost amounts are calculated according to the settings you made with the indicator 'Write Proportionate Costs Up/Down'.

See also: SAP Library under 'Corporate Finance Management -> Transaction Manager -> Securities -> Accounting -> Functions in the Operative Valuation Area -> Key Date Valuation -> Valuation Principles and Valuation Classes -> Valuation of the Costs'. Here you can find information on full write-ups/write-downs.

Example

  1. At T0 a security is purchased. Its position currency is the same as the local currency.

    Acquisition value = 100

    Costs = 10

  2. At T1 the first valuation is carried out.

    Current market value of the security = 90

    Write-down = 10

    • According to Method I this means the following for the costs:
      • Valuation amount of the costs = -10 / 100 * 10 = -1 (= Write-down to the amount of 1)
    • According to Method II this means:
      • New book value of the costs = 90 / 100 * 10 = 9
      Valuation amount of the costs = 9 - 10 = -1 (= Write-down to the amount of 1)
  3. At T2 more of the same security is purchased.

    Acquisition value = 90

    Costs = 5

    This means the following for the total security position:

    Acquisition value = 190

    Current book value = 180

    Costs = 15

    Book value of the costs = 14

  4. At T3 a valuation is carried out.

    Current market value of the security = 190

    Write-down = 10

    • According to Method I this means the following for the costs:
      • Valuation amount of the costs = 10 / 180 * 14 = 0.78 (= Write-up to the amount of 0.78)
    • According to Method II this means:
      • New book value of the costs = 190 / 190 * 15 = 15
      Valuation amount of the costs = 15 - 14 = 1 (= Write-up to the amount of 1)

History
Last changed by/on SAP  20020125 
SAP Release Created in 462_10