SAP ABAP Data Element REITTCAVGOPTRATE (Average Annual Option Rate for Trivial Amount Check)
Hierarchy
☛ EA-FIN (Software Component) EA-FIN
   ⤷ RE-FX (Application Component) Flexible Real Estate Management
     ⤷ RE_IT_TC (Package) RE: Input Tax Correction
Basic Data
Data Element REITTCAVGOPTRATE
Short Description Average Annual Option Rate for Trivial Amount Check  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type REITOPTRATE    
Data Type DEC   Counter or amount field with comma and sign 
Length 9    
Decimal Places 6    
Output Length 10    
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 AvgOptRate 
Medium 15 AverageOptRate 
Long 33 Avg Opt. Rate for Trivial Amt Chk 
Heading 15 AverageOptRate 
Documentation

Definition

Average annual option rate of the correction object:

If the correction period begins or ends in the year being analyzed, the average annual option rate is calculated from the beginning of the correction period to the end of the year or from the beginning of the year to the end of the correction period. If the calculation takes place in the monthly run, the option rate of the current month is also considered valid for the rest of the year.

In the case of a retirement, the retirement option rate is estimated for the retirement month and all subsequent months.

Use

The average annual option rate is used for the trivial amount check according to Section 44, Paragraph 1 of the German Sales Tax Law (UStDV) for valuating the 10% limit. If correction runs already took place before the introduction of this field, the field contains its initial value (0%) for these correction runs. The field is not filled until the subsequent correction runs take place.

The field is also not filled if, for reasons of the trivial amount check, a correction is excluded or to be rescheduled to another time (Section 44, Paragraph 1 of the German Sales Tax Law (UStDV) or Section 44, Paragraph 3 UStDV).

Dependencies

Example

  • Calculation from start of year to end of year:
    January - March: Option rate = 10%
    April - August: Option rate = 30%
    September - December: Option rate = 15%
    Average annual option rate = (3*10% + 5*30% + 4*15%)/12 = 20%
  • Calculation from February to November:
    February - March: Option rate = 10%
    April - August: Option rate = 30%
    September - November: Option rate = 15%
    Average annual option rate = (2*10% + 5*30% +3*15%)/10 = 21.5%
  • Midyear calculation in August for full-year correction period:
    January - March: Option rate = 10%
    April - August: Option rate = 30%
    Average annual option rate = (3*10% + 9*30%)/12 = 25%
  • Calculation from start of year to end of year for retirement in May:
    January - March: Option rate = 10%
    April - May: Option rate = 30%
    Retirement option rate 90%.
    Average annual option rate = (3*10% + 2*30% + 7*90%)/12 = 60%

History
Last changed by/on SAP  20130529 
SAP Release Created in 604