SAP Note

Header Data

Symptom

This note describes the use of accruals/deferrals in RE-FX and the necessary settings in Customizing. See also the information about the accrual engine contained in Note 633924 as well as the corrections that are delivered in Notes 842584,833057 and 763050.

Other Terms

Accruals/deferrals, RFRERAALCN, RERAALCN, REEXACRSHOW RFREEX_ACE_BASISDATA_SEL_MAIN RERAALCNRV RFRERAALCNRV

Reason and Prerequisites

This note provides additional documentation.

Solution

Accruals/deferrals in RE-FX

Since Release ERP2004, the accruals/deferrals for Real Estate contracts are available in RE-FX.

Accruals/deferrals as part of the period-end closing

The accruals/deferrals for Real Estate contracts in RE-FX are used to accrue the expenses and revenues fixed in Real Estate contracts in the course of period-end closings. This concerns the following:

1. Expenses that are posted in advance in the period to be closed, but for which the services are received in subsequent periods (deferral for vendor contracts with payment of rent in advance).

2. Revenues that were already posted in the period to be closed, but for which the services still have to be provided in subsequent periods (deferral for customer contracts with payment of rent in advance).

3. Expected expenses that are not yet posted in the period to be closed, but for which services were already received (other payables (accruals) for vendor contracts with payment of rent in arrears).

4. Expected, but not yet posted revenues, for which the services were already provided in the period to be closed (other receivables (accruals) for customer contracts with payment of rent in arrears).

Posting examples are available in the attachment to this note (both in German and English). The accruals/deferrals are

l always determined on the basis of the net amounts, l posted for active contracts only, l also executed for distribution postings if a Real Estate contract contains distribution objects, l always executed in the local currency.

Accruals/deferrals can be executed only for an open period with regard to accruals/deferrals, that is, the accruals/deferrals perform a check at company code level to determine which period was accrued last. For example, you are unable to execute accruals/deferrals for January 2005 if the accruals/deferrals for February 2005 have already been posted.

    829676 - Consulting ntoe: Accruals/deferrals in RE-FX  

Version   5     Validity: 27.03.2014 - active   Language   English

Released On 27.03.2014 08:14:40

Release Status Released for Customer

Component RE-FX-RA Mietenbuchhaltung

FI-GL-GL-ACE Accrual Engine

Priority Recommendations / Additional Info

Category Consulting

Other Components

The question as to whether or not the accruals/deferrals have already occurred for a period is only checked at company code level, and not at contract level. For this reason, you are also unable to reschedule the accruals/deferrals for individual contracts for the month of January 2005 if the accruals/deferrals for the month of February 2005 have already been posted. This is also unnecessary for the following reason: If the accruals/deferrals for February 2005 have already been executed, this happens because the company code is in the period-end closing of February 2005, that is, the period-end closing of January 2005 is already weeks ago and the posting period of January 2005 is closed. Periodic posting for a subsequently created contract beginning in January (after the accruals/deferrals for February have been executed) can therefore only be posted with a posting date in February 2005, that is, the month of January is no longer affected by the periodic posting and therefore can no longer be changed by the accruals/deferrals. The accruals/deferrals can only take place from February. For the reasons listed above, the use of the selection condition for contracts in the accrual program is not necessary in productive operation and is generally not useful. Selection by contracts should only be used specifically to subsequently accrue contracts (repeat run) or to keep the dataset small for test purposes.

Repeating accruals/deferrals

Accruals/deferrals can be repeated as often as required on the same date as long as accruals/deferrals did not yet run for subsequent periods. When accruals/deferrals are repeated for a period that has already been accrued, new postings are generated only for the contracts that were not previously created by the accruals/deferrals or for contracts that have changed in the meantime.

Reversal

Generally, you do not have to use the reversal program. The only reason a reversal run would take place in production operation would be if a period was already inadvertently accrued before its previous period was closed. If a reversal is required (as an exception), it can only take place for the entire accruals/deferrals run, and not for an individual contract. Note that the reversal does not mark the original documents in the financial accounting as "reversed" documents. The postings created by the reversal run remove the original accrual/deferral postings, but they are independent of these postings, and do not always create documents with the same document format as the source documents. If the accruals/deferrals for the periods n and n+1 have been posted, the accruals/deferrals for the period n can only be reversed if all accruals/deferrals runs for the month n+1 were reversed. If required, any repeated runs that exist must be reversed first, the first run last. The first run is the first run performed on the accrual deadline; you can identify the first run by the time stamp in the F4 help.

Technical information

The accruals/deferrals for Real Estate contracts use the accrual engine. Based on the data records from the cash flow of the contracts, accrual objects are created in the accrual engine for each cash flow item. Here, the accrual engine sets up the corresponding accrual/deferral postings.

Customizing

1.

Flow types and accrual types

In Customizing for Flexible Real Estate Management, first mark all flow types that are to be accrued. Here, only flow types that are used in the cash flow are relevant.

Implementation Guide -> Flexible Real Estate Management -> Conditions and Flows -> Flow Types -> Define Flow Types (TIVCDFLOWTYPE table)

In each case, two accrual types are to be assigned to the flow types being accrued: one accrual type for accruals (rents paid in arrears, TIVCDFLOWTYPE-ANTACRTYPE field), one accrual type for deferrals (rents paid in advance, TIVCDFLOWTYPE-TRAACRTYPE field). Only cash flow items whose flow types are assigned to accrual types are used for the accruals/deferrals.

We recommend that you call the accrual types in accordance with the delivery Customizing as follows:

XXYYZZ where

¡ XX = AN for accruals or TR for deferrals.

¡ YY = RV for accruals/deferrals for revenues (Revenue) or cost reductions, or CO for costs (Costs) or revenue deductions.

¡ ZZ = CN for contract postings (Contract) or RO for object distribution postings (Rental Object).

              Important: The same accrual types, or accrual types set in the same way, should be selected for the original flow type, the flow type for the receivable, and the flow type for the credit memo (this differs from the delivery Customizing). The direction of the posting is controlled by the sign that precedes the amount. For credit memos, a negative amount is transferred to the accrual engine. As a result, the posting is incorrect. You do not have to swap the start account and target account of the accrual type. For more information, also refer to the F1 help for the field in which you enter the start account and target account in Customizing for account determination of the accrual engine.

All other settings are settings in the accrual engine that you also find in the Implementation Guide under: Flexible Real Estate management -> Accounting -> Accrual/Deferral For detailed explanations, refer to the Implementation Guide. For the RE application component, make the settings below:

2.

Mark the company code as relevant for accrual/deferral

Determine in which company codes accruals/deferrals are to be posted (TACE001 table).

3.

Accounting principles

Under "Basic settings",

¡ define which accounting principles apply (TACC_PRINCIPLE table)

¡ define which accounting principles are used in which company codes (TACE_COMBINATION table)

Also, under

Technical Settings -> Define Customer Settings for Components

determine a default accounting principle for the RE application component (TACECOMPC-DEF_ACCRULE).

4.

Define accrual types

Set the accrual types for RE as follows (TACE_ACRTYPE table):

¡ ANCOCN accrued costs for contract

¡ ANCORO accrued costs for object

¡ ANRVCN accrued revenue for contract

¡ ANRVRO accrued revenue for object

¡ TRCOCN deferred costs for contract

¡ TRCORO deferred costs for object

¡ TRRVCN deferred revenue for contract

¡ TRRVRO deferred revenue for object

l Setting for accrual and deferral postings:

¡ Setting for accrual and deferral postings: For accrual types AN++++: 2 periodic postings only

¡ For deferral types TR++++: 1 all

l Opening postings as delta: for all accrual types = x

l Periodic postings as delta: for all accrual types = x

l Termination postings as delta: for all accrual types = x

l Derived postings:

¡ Disable for all postings

5.

Open the fiscal year for accrual and deferral posting procedures

Define the fiscal year that was closed last as well as the current fiscal year (TACE001 table).

6.

Accrual methods

Define the accrual methods (table TACE_ACCMETHODS). In the context of RE-FX, the function module ACE_DS_METHOD_LINEAR_D3 (linear distribution, for exact days, basis 360) is used.

Assign the accrual methods to the accrual types (table TACE_DS_CALC).

7.

Posting control

For the accrual types used in RE-FX, the frequency is usually set on a monthly basis and summarization occurs at accrual object level.

8.

Number ranges

In accordance with the settings for the RE component in the TACECOMP table, which cannot be changed in the customer system, you have to set up the number range interval 05 with internal number assignment for each of the following number ranges:

¡ Number range for periodic posting runs (transaction ACEPS_RUNID)

¡ Number range for the application log (transaction ACEPS_APPLLOG)

¡ Number range for the accrual engine documents (transaction ACEPS_ACEDOCNR)

¡ Number range for the assignment of FI/CO documents (transaction ACEPS_AWREF). This number appears in the 'Reference key' field (AWREF) in the document header of the FI document.

9.

Account Determination

The RE component only uses the "simple account determination" using the derivation tool. You have to set the following

¡ the document types for the accrual/deferral postings (G/l account postings)

the accounts for the accrual/deferral postings

              For the account determination, refer to the attachment.

Note that the settings for the U-postings have to be the same as the settings for the I-postings.

Validity

References

This document refers to:

SAP Notes

This document is referenced by:

SAP Notes (9)

Software Component From Rel. To Rel. And Subsequent

EA-APPL 500 500  

600 600  

1619185   FAQ: Accruals and deferrals (Contract)

1237376   RERAALCN: Accrual types for credit memos

1236889   RERAALCN: Change the assignment of accrual types

946746   RERAALCN: Accrual/deferral, gross amt for gross conditions

860896   Workaround for accruals and deferrals 2.00

842584   Various errors in accruals and deferrals II

833057   Information system: Accrual item in the accrual engine

763050   Various errors in accruals and deferrals

633924   Accrual Engine: Additional documentation

946746   RERAALCN: Accrual/deferral, gross amt for gross conditions

763050   Various errors in accruals and deferrals

860896   Workaround for accruals and deferrals 2.00

833057   Information system: Accrual item in the accrual engine

842584   Various errors in accruals and deferrals II

1236889   RERAALCN: Change the assignment of accrual types

1237376   RERAALCN: Accrual types for credit memos

1619185   FAQ: Accruals and deferrals (Contract)

633924   Accrual Engine: Additional documentation

Attachments

File Name File Size (KB) Mime Type

Beispiel_abgrenzung.pdf 66 application/pdf

example_accruals.pdf 64 application/pdf