Overview of Document Splitting Process

Passive Document Splitting:

Passive document splitting comprises all document splitting

processes, for example, clearing processes that are determined
program-internal and that you cannot control with settings in
Customizing.
NOTE: By contrast, active document splitting comprises all
processes used to split the document itself. You control active
document splitting using settings in Customizing.
Integration: Passive document splitting is a function of
document splitting in new General Ledger Accounting.
Document splitting has an effect on subsequent processes such
as closing operations.
Prerequisites: You
document splitting.

have

implemented

Customizing

for

Features: Passive document splitting creates a reference to

existing account assignments. For example, when you want to
enter a document to clear two receivables. In this case, the
system transfers the account assignments for the line items
(the receivables) to the line item to be created. By doing so, the
system can split the line items taking into account all of the
account assignments that have been defined as document
splitting characteristics in Customizing for document splitting.
The following functions relate to passive document splitting:

Clearing: The system creates, for example, receivable

clearing items that form the basis for splitting the line
items.
Reset Cleared Items

Payment-relevant invoice references: The system creates

a reference to one or more invoices. The reference is
produced by specification of the invoice during document
entry. This forms the basis for splitting the line items.

Reversal

Activities
You can display a document in Financial Accounting as follows:
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Document Splitting

In the entry view

From the view of a ledger in the general ledger view split
by document splitting and with the generated clearing
lines
How the document is displayed in the general ledger view
depends on whether the ledger to which you want to post
contains the document splitting characteristics that the
system uses to split the document.

To display the split items of a document in General Ledger

Accounting, choose General Ledger View in the entry view of
the document display.
Integration
Document splitting has an effect on subsequent processes such
as closing operations.
Features
In these processes, the system creates a relationship to
existing account assignments after document entry. Let us
suppose you want to enter a document to clear two
receivables. The account assignments of the line items of
receivables are transferred into the line item to be created. The
line items can be split. The system applies all account
assignments that you have defined as document splitting
characteristics in Customizing.
The system edits the following processes in passive document
splitting depending on the business process to split the
document:
Clearing
Receivable clearing items are created here that form the
basis for the line items to be split (see also II. Passive
Document Splitting for Clearing in Overview of Document
Splitting Process).
Invoice Reference
A reference to one or more invoices is created here. The
reference results from the document entry by entering the
invoice. The invoice in turn forms the basis for the line
items to be split.
Zero Balance Setting per Document (Final Process):
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Document Splitting

You can define document splitting characteristics for the

general ledger as relevant for the balance sheet. To do this,
you set the Zero Balance Setting indicator for the
characteristic. In this case, the system ensures that those
characteristics produce a balance of zero in each document
by creating clearing lines. You can then create (partial)
balance sheets on these characteristics. If you have partner
characteristics in the document, these are also filled.
Partner characteristics describe the sender and receiver
relationships within a posting item.
Two different procedures are used when creating clearing
lines:
a. If the partner characteristics are filled in the
documents (for example, transfer of goods), then the
document balance is formed on the characteristics
used in the balance sheet, and their partner
characteristics. The clearing lines are created in
accordance with this balance since the partner
assignments already exist.
b. If the partner characteristics are not filled in the
documents then the system forms two-sided clearing
lines according to an amount procedure. The generated
clearing lines then receive the partner assignment from
the corresponding clearing line. For an example of this,
see IV. Passive Document Splitting: Zero Balance
Setting in Overview of Document Splitting Process.
Activities
Document splitting is an automatic process. You can only
control passive document splitting by defining a document
splitting characteristic. You specify this characteristic and its
handling in the Implementation Guide for Financial Accounting
(New) under General Ledger Accounting (New) Business
Transactions Document Splitting
Define Document Splitting Characteristics for General
Ledger Accounting
Define Document Splitting Characteristics for Controlling
You can display a document as follows:
In its original form in the entry view
Split from the view of a ledger in the general ledger view
and with the generated clearing lines
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Document Splitting

How the document is displayed in the general ledger view

depends on whether the ledger to which you want to post
contains the document splitting characteristics to be
applied in document splitting.
To display the split items of a document in the general ledger,
in the entry view of document display choose General Ledger
View with the quick info text Document Display: General
Ledger View.

Business Transaction: Payment with Residual Items

without Invoice Reference
Two receivables of EUR 600 and EUR 400 are to be cleared.
This example shows the program-internal process flow and the
processes of active and passive document splitting.
Process Flow:

Business Process: Payment (Entry View)

Initial situation: Business process

Account

Amount

Acct Assgmt/
PartnerAssgmt

Bank

900

S3

Receivable

1000-

Residual
item

100

Item
Category

I. Interpretation of Customizing
Derivation of business transaction
(for example, payment/standard)

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Document Splitting

Bank

900

S3

04000 (cash
account)

 Assignment of item category

Receivable

1000-

Check validity of item categories for

business transaction (see
Preparations and Settings for
Document Splitting)

02000
(customer)

Residual
item

100

02000
(customer)

II. Passive Document Splitting for Clearing

Passive document splitting: the
amounts are determined
program-internal from the
original document
Cannot be set in Customizing
Creating receivable clearing lines

Bank

900

S3

04000 (cash
account)

Receivable

400-

S1

02000
(customer)

Receivable

600-

S2

02000
(customer)

Residual
item

100

Bank

900

S3

04000 (cash
account)

Receivable

400-

S1

02000
(customer)

Receivable

600-

S2

02000
(customer)

Residual
item

40

S1

02000
(customer)

Residual
item

60

S2

02000
(customer)

02000
(customer)

III. Active Document Splitting

Active document splitting since it
can be set in Customizing (see
Preparations and Settings for
Document Splitting)
Residual items without invoice
reference are split based on the
receivable clearing items
(passively) that were split in the
previous step

This is an example of document splitting without residual items. Residual items with
invoice reference are split passively!
IV. Passive Document Splitting: Zero Balance Setting
Passive document splitting (in
Customizing you can only set that
zero balances are calculated.)
After the previous process steps, a
balance remains on account
assignments S1, S2, and S3.
Additional clearing lines need to
be created. In this way, the
partner characteristics are also
filled.

* Zero balance posting (Free

balancing units)

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Document Splitting

Bank

900

S3

04000 (cash
account)

Receivable

400-

S1

02000
(customer)

Receivable

600-

S2

02000
(customer)

Residual item

40

S1

02000
(customer)

Residual item

60

S2

02000
(customer)

Clearing

360-

S3 / S1

01001*

Clearing

360

S1 / S3

01001*

Clearing

540-

S3 / S2

01001*

Clearing

540

S2 / S3

01001*