Вы находитесь на странице: 1из 11

Asset Accounting

SAP Best Practices


Purpose, Benefits, and Key Process Steps

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 General Ledger, 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 Steps


Acquisition from purchase with vendor
Acquisition with automatic offsetting entry
Retirement with revenue
Asset Sale without customer
Post-Capitalization
Write-Ups
Assets Under Construction
Depreciation Posting Run
Posting Acquisition and Production Costs Values
Depreciation Simulation/Primary Cost Planning

2014 SAP SE or an SAP affiliate company. All rights reserved. 2


Required SAP Applications and Company Roles

Required
Enhancement package 7 for SAP ERP 6.0

Company Roles
Asset Accountant
Accounts Payable Accountant
General Ledger Accountant

2014 SAP SE or an SAP affiliate company. All rights reserved. 3


Detailed Process Description

Acquisition from Purchase with Vendor


An external asset acquisition is a business transaction resulting from the acquisition of an
asset from a business partner. The acquisition can be posted integrated with Accounts
payable or without Accounts payable.
Acquisition with Automatic Offsetting Entry
The asset can be posted automatically against the clearing account fixed asset 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 clearing account.
An asset had to be scrapped, with no revenue.
Asset Sale without Customer
Asset Sale with partial retirement without customer

2014 SAP SE or an SAP affiliate company. All rights reserved. 4


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.
Assets Under Construction
Assets under construction (AuC) are a special form of tangible asset.
The AuC process includes a down payment, final invoice and the final settlement.

2014 SAP SE or an SAP affiliate company. All rights reserved. 5


Detailed Process Description

Depreciation Posting Run


The depreciation posting should be run periodically because the depreciation accounts are
not updated immediately.
The system creates posting documents for each depreciation area and account 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 changes to asset balance sheet
values. These changes consist of all postings that affect 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 cost centers or internal
orders to which the individual fixed assets are assigned.

2014 SAP SE or an SAP affiliate company. All rights reserved. 6


Process Flow Diagram
Asset Accounting - Overview
Event

Periodic Asset to be
Asset Acquired
Processing retired

Intracompany Transfers

Post-Capitalization

Asset Explorer Write-Ups Process Process


Decision Decision

Transfer of Reserves

Unplanned Deprecation
Asset Accountant

Acquisition Acquisition Retirement Due to


with Automatic from Scrapping
Offsetting purchase
Entry with vendor

Process
Decision

Asset Sale
Retirement
without
with Revenue
Customer

2014 SAP SE or an SAP affiliate company. All rights reserved. 7


Process Flow Diagram
Asset Accounting Asset under Construction

Asset needs to be
Constructed without
Event

Investment Order
Asset Accountant

Create Asset
under
Construction Post Closing Maintain Settlement
and Asset for
Invoice Rules for Assets
Final under Construction
Settlement
(155.02)
Accounts Payable
Accountant

Down Payment
Request for Assets Post Down Clear Down Payment
under Payment
Construction

2014 SAP SE or an SAP affiliate company. All rights reserved. 8


Process Flow Diagram
Asset Accounting Periodic Processing

Asset Period End


Event

Closing

Year-End Closing

Settlement of Assets
under Construction

Account
Reconciliation
Asset Accountant

Recalculate Values
Fiscal Year
Change

Depreciation Posting Primary Cost


Run Planning

Periodic Postings Depreciation


(APC Values Posting) Simulation
Accountant
General
Ledger

Open and Close FI


Period Asset

2014 SAP SE or an SAP affiliate company. All rights reserved. 9


Legend

Symbol Description Usage Comments Symbol Description Usage Comments

Band: Identifies a user role, such as Accounts Role band contains To next / From last Diagram: Leads Flow chart continues on the next /
Payable Clerk or Sales Representative. This band tasks common to that to the next / previous page of the previous page
<Function>

can also identify an organization unit or group, role. Diagram


rather than a specific role. Diagram
Connection
The other process flow symbols in this table go
into these rows. You have as many rows as
required to cover all of the roles in the scenario.
Hardcopy / Document: Identifies a Does not correspond to a task
printed document, report, or form step in a document; instead, it is
External Events: Contains events that start or end used to reflect a document
Hardcopy /
External
to SAP

the scenario, or influence the course of events in Document generated by a task step; this
the scenario. shape does not have any outgoing
flow lines

Flow line (solid): Line indicates the normal sequence Connects two tasks in
a scenario process or Financial Actuals: Indicates a Does not correspond to a task
of steps and direction of flow in the scenario. a non-step event financial posting document step in a document; instead, it is
Flow line (dashed): Line indicates flow to Financial used to reflect a document
infrequently-used or conditional tasks in a generated by a task step; this
Actuals shape does not have any outgoing
scenario. Line can also lead to documents involved flow lines
in the process flow.

Business Activity / Event: Identifies an action that Does not correspond Budget Planning: Indicates a Does not correspond to a task
either leads into or out of the scenario, or an to a task step in the budget planning document step in a document; instead, it is
Business outside Process that happens during the scenario document used to reflect a document
Activity / Event Budget generated by a task step; this
Planning shape does not have any outgoing
flow lines
Unit Process: Identifies a task that is covered in a Corresponds to a task
step-by-step manner in the scenario step in the document
Unit Process Manual Process: Covers a task Does not generally correspond to
that is manually done a task step in a document;
instead, it is used to reflect a task
Manual that is manually performed, such
Process Reference: If the scenario references Corresponds to a task Process as unloading a truck in the
another scenario in total, put the scenario number step in the document warehouse, which affects the
Process and name here. process flow.
Reference

Existing Version / Data: This block Does not generally correspond to


Sub-Process Reference: If the scenario references Corresponds to a task covers data that feeds in from an a task step in a document;
another scenario in part, put the scenario number, step in the document external process instead, this shape reflects data
Sub- name, and the step numbers from that scenario
Existing coming from an external source;
Process here Version / this step does not have any
Reference Data incoming flow lines

Process Decision: Identifies a decision / branching Does not usually


point, signifying a choice to be made by the end correspond to a task System Pass / Fail Decision: This Does not generally correspond to
user. Lines represent different choices emerging step in the document; block covers an automatic a task step in the document;
from different parts of the diamond. Reflects a choice to decision made by the software instead it is used to reflect an
Process System automatic decision by the system
Decision be made after step Pass/Fail
execution Decision that is made after a step has been
executed.

2014 SAP SE or an SAP affiliate company. All rights reserved. 10


2014 SAP SE or an SAP affiliate company. All rights reserved.

No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP SE or an
SAP affiliate company.

SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP SE
(or an SAP affiliate company) in Germany and other countries. Please see http://global12.sap.com/corporate-en/legal/copyright/index.epx for additional
trademark information and notices.

Some software products marketed by SAP SE and its distributors contain proprietary software components of other software vendors.

National product specifications may vary.

These materials are provided by SAP SE or an SAP affiliate company for informational purposes only, without representation or warranty of any kind,
and SAP SE or its affiliated companies shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP SE or
SAP affiliate company products and services are those that are set forth in the express warranty statements accompanying such products and
services, if any. Nothing herein should be construed as constituting an additional warranty.

In particular, SAP SE or its affiliated companies have no obligation to pursue any course of business outlined in this document or any related
presentation, or to develop or release any functionality mentioned therein. This document, or any related presentation, and SAP SEs or its affiliated
companies strategy and possible future developments, products, and/or platform directions and functionality are all subject to change and may be
changed by SAP SE or its affiliated companies at any time for any reason without notice. The information in this document is not a commitment,
promise, or legal obligation to deliver any material, code, or functionality. All forward-looking statements are subject to various risks and uncertainties
that could cause actual results to differ materially from expectations. Readers are cautioned not to place undue reliance on these forward-looking
statements, which speak only as of their dates, and they should not be relied upon in making purchasing decisions.

2014 SAP SE or an SAP affiliate company. All rights reserved. 11