Hierarchy
BBPCRM (Software Component) BBPCRM⤷
CRM (Application Component) Customer Relationship Management⤷
CRM_APPLICATION (Package) All CRM Components Without Special Structure Packages⤷
ABAS (Package) Application Development R/3 Kernel
Basic Data
| Data Element | KTMEHR |
| Short Description | G/L account: asset retirement gain |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | SAKNR | |
| Data Type | CHAR | Character String |
| Length | 10 | |
| Decimal Places | 0 | |
| Output Length | 10 | |
| Value Table | SKA1 |
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 | Gain |
| Medium | 15 | Gain frm ret. |
| Long | 40 | Gain from asset sale |
| Heading | 10 | Gain |
Documentation
Definition
Profit/loss carryforward account for gain from the sale of assets or asset parts. The gain is calculated as follows:
Earned revenue - (purchase costs + net book value)
Note
The bookkeeping treatment of gain/loss can be controlled using the indicator "post net book value" in the asset company code definition.
Supplementary Documentation - KTMEHR 0001
Use (Reserve for special depreciation)
When accounts are entered here, the system takes the write-off of special reserves into account during an asset retirement when calculating the gain/loss on the retirement. The system does not post revenue from the write-off of special reserves. Instead it balances the book depreciation loss with an offsetting entry, and posts the total/difference of the revenue from the write-off of the special reserves and the book depreciation loss as gain/loss to these ccounts.
Examples
asset retirement/depreciation areas as per the standard chart of epreciation for Germany:
book val., book deprec. 70
book val., tax deprec. 40
special reserves 30
retmt. revenue 50
The system creates the following posting to the gain/loss accounts:
loss account debit 20 and credit 20
gain account credit 10
Supplementary Documentation - KTMEHR 0450
Use (Derived depreciation area/reserve for special depreciation)
When an asset with a reserve for special depreciation is sold, a profit or loss, as defined in commercial law, arises and, thanks to the clearing of the accompanying reserve for special depreciation, revenue is earned.
If you store an account here, the system does not post revenue arising from the clearing of reserves for special depreciation, but balances the commercial profit/loss by means of a contra posting and posts the total or difference arising to this account as a profit figure.
Note
This posting variant is not required in every country. If you do not enter an account here, the system posts the full amount of the revenue arising from the clearing of the reserve for special depreciation and the profit/loss as defined in commercial law.
Examples
Asset retirement/depreciation areas as required by the standard chart of depreciation for Germany:
Comm.book value 70
Tax book value. 40
Reserve for special depreciation 30
Revenue on retirement 50
The system makes the following postings in the profit/loss accounts:
Loss account 20 debit and 20 credit
Profit account 10 credit
History
| Last changed by/on | SAP | 20010607 |
| SAP Release Created in |
