162 scen overview en fi

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Asset AccountingSAP Best Practices Baseline Package

(Finland)

SAP Best Practices



Scenario Overview – 1

Purpose The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets

with the SAP System. In Financial Accounting, it serves as a subsidiary ledger to the GeneralLedger, providing detailed information on transactions involving fixed assets.

Benefits Entire lifetime of the asset from purchase order or the initial acquisition (possibly managed as

an asset under construction) through its retirement.

Calculate values for depreciation and interest Depreciation forecast

Key process flows covered Acquisition from purchase with vendor

Acquisition with Automatic Offsetting Entry

Retirement with revenue

Asset Sale without customer

Post-Capitalization

Write-Ups Settlement Assets Under Construction

Down Payment Request for Assets under Construction

Depreciation Posting Run

Posting Acquisition and Production Costs Values

Depreciation Simulation/Primary Cost Planning

Purpose and Benefits:




Required

SAP EHP3 for SAP ERP 6.0 EhP3

Company roles involved in process flows Assets Accountant

Accounts Payable Accountant

Finance Manager

SAP Applications Required:




Acquisition from purchase with vendor

An external asset acquisition is a business transaction resulting from theacquisition of an asset from a business partner. The acquisition can postintegrated with Accounts payable or without Accounts payable.

Acquisition with Automatic Offsetting Entry

The asset can be posted automatically against the Clearing account fixedasset acquisition.

Retirement with revenue

An asset is sold, resulting in revenue. The sale is posted with a customer.

An asset is sold, resulting in revenue. The sale is posted against a clearingaccount.

An asset had to be scrapped, with no revenue.

Asset Sale without customer

Asset Sale with partial retirement without customer

Detailed Process Description:




Post-Capitalization Post-capitalization represents subsequent corrections to the acquisition and

production costs (APC) of a fixed asset.

Write-Ups

A write-up is generally understood to be a subsequent change to the

valuation of an asset.

Settlement Assets Under Construction

Assets under construction (AuC) are a special form of tangible asset.

Assets under construction can be managed for summary settlement or by line

item.

Down Payment Request for Assets under Construction

Down payments for assets under construction are fixed asset acquisitions

that have to be capitalized and reported as a separate item on the balance

sheet.





Depreciation Posting Run

The depreciation posting should be run periodically because the depreciationaccounts are not updated immediately.

The system creates posting documents for each depreciation area andaccount group in accordance with the posting cycles specified in Customizing

Posting Acquisition and Production Costs Values

In addition to the posting of depreciation (using the depreciation posting run),the most important periodic processing you perform is the posting of changesto asset balance sheet values. These changes consist of all postings thataffect the APC of the asset, including acquisitions, retirements, and so on.

Depreciation Simulation/Primary Cost Planning

You can also post the planned depreciation as planned costs to the costcenters or internal orders to which the individual fixed assets are assigned.




Process Flow Diagram Asset Accounting - Overview

A s s e t A c c o u n

t a n t

E

v e n t

Asset Explorer

Asset MasterData Needs to

Be Created

F i n a n c e

M a n a g e r

Asset Acquisition

Retirements

Intercompany Transfer

Post - Capitalization

Write-up

Transfer of Reserves

Unplanned Depreciation

Assets under Construction

Periodic Processing

Information System

Check Consistency



Process Flow Diagram Asset Accounting – Asset Acquisition

A s s e t A c c o u n t a n t

E v

e n t

Acquisition with

AccountsPayables

Acquisition withAutomatic

Offsetting Entry

Asset Acquired

AcquisitionIntegrated with

Accounts PayableAccounting

162Overview

Yes

No



Process Flow Diagram Asset Accounting – Retirements


E v e n t

Retirement with

RevenueExpected

Retirement Due toScrapping

Asset to Be Retired

Retirement withRevenue and

Customer

162Overview

No

Retirement with

Customer

Retirement withRevenue without

CustomerNo

Yes

Yes



Process Flow Diagram Asset Accounting – Asset under Construction

A s s e t A

c c o u n t a n t

E v e n t

Capitalize Assetunder Construction

Captial Asset Needs toBe Constructed without

Investment Order

162Overview

A c c o u n t s P a y a b l e

Post Down PaymentRequest

Post Down Payment

Down PaymentApproved

Post ClosingInvoice

Clear DownPayment



Process Flow Diagram Asset Accounting – Periodic Processing


E v e n t

PeriodicEnd

Closing

RecalculateValues

162Overview

Open andClose

FinancialPeriod Asset

DepreciationPosting Run

Post Acquisitionand Production

Cost Value

List ofIndividual

Postings forAssets

DepreciationSimulation andPrimary Cost

Planning

YearEnd

Fiscal YearChange for Asset

AccountReconciliation

Year EndClosing for

fixed Assets

Asset underConstructio

nSettlement

(164)

Yes

No

DepreciationRun



Legend

Symbol Description Usage

Comments

Band: Identifies a user role, such as Accounts

Payable Clerk or Sales Representative. This bandcan also identify an organization unit or group,rather than a specific role.

The other process flow symbols in this table go intothese rows. You have as many rows as required tocover all of the roles in the scenario.

Role band

contains taskscommon to thatrole.

External Events: Contains events that start or end thescenario, or influence the course of events in thescenario.

Flow line (solid): Line indicates the normal sequenceof steps and direction of flow in the scenario.Flow line (dashed): Line indicates flow to infrequently-used or conditional tasks in a scenario. Line canalso lead to documents involved in the process flow.

Connects twotasks in ascenario

process or anon-step event

Business Activity / Event: Identifies an action thateither leads into or out of the scenario, or an outsideProcess that happens during the scenario

Does notcorrespond to atask step in thedocument

Unit Process: Identifies a task that is covered in astep-by-step manner in the scenario

Corresponds toa task step inthe document

Process Reference: If the scenario references another

scenario in total, put the scenario number and namehere.

Corresponds to

a task step inthe document

Sub-Process Reference: If the scenario referencesanother scenario in part, put the scenario number,name, and the step numbers from that scenario here

Corresponds toa task step inthe document

Process Decision: Identifies a decision / branchingpoint, signifying a choice to be made by the enduser. Lines represent different choices emergingfrom different parts of the diamond.

Does notusuallycorrespond to atask step in thedocument;Reflects achoice to bemade after stepexecution

Symbol Description Usage Comments

To next / From last Diagram: Leads

to the next / previous page of theDiagram

Flow chart continues on the next /

previous page

Hardcopy / Document: Identifies aprinted document, report, or form

Does not correspond to a taskstep in a document; instead, it isused to reflect a documentgenerated by a task step; thisshape does not have any outgoingflow lines

Financial Actuals: Indicates afinancial posting document


Budget Planning: Indicates abudget planning document


Manual Process: Covers a taskthat is manually done

Does not generally correspond toa task step in a document;instead, it is used to reflect a taskthat is manually performed, suchas unloading a truck in thewarehouse, which affects theprocess flow.

Existing Version / Data: This blockcovers data that feeds in from anexternal process

Does not generally correspond toa task step in a document;instead, this shape reflects datacoming from an external source;this step does not have anyincoming flow lines

System Pass / Fail Decision: Thisblock covers an automaticdecision made by the software

Does not generally correspond toa task step in the document;instead it is used to reflect anautomatic decision by the systemthat is made after a step has beenexecuted.

< F u n c t i o n >

E x t e r n a l

t o

S A P

BusinessActivity /

Event

Unit Process

ProcessReference

Sub-Process

Reference

Process

Decision

DiagramConnection

Hardcopy /Document

FinancialActuals

BudgetPlanning

ManualProces

s

ExistingVersion /

Data

SystemPass/F

ailDecisio

n



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