Right Solution, Right Time, Right Price

FI-AA Overview Workshop

 SAP AG 2000 / 1
AcceleratedSAP
In Scope

 PURPOSE OF ASSET MANAGEMENT

 ASSET CREATION

 ASSET CAPITALIZATION

 DEPRICIATION

 ASSET REPORT

 SAP AG 2000 / 2
AcceleratedSAP
Purpose of Asset Management

 Track location of assets

 Account for different types of asset activity
 Asset Acquisition
 Asset Transfer
 Asset Retirement
 Calculate depreciation for financial and tax
accounting

 SAP AG 2000 / 3
AcceleratedSAP
About Asset Management

 Master records are maintained for the

individual assets

 Documents are posted to the master

records

 Master records and documents are

evaluated using reports

 SAP AG 2000 / 4
AcceleratedSAP
What is an Asset ?

 Property with a material value and a life

estimated over a year
 An asset is depreciated over its useful life
 Useful life can be determined based on:
 History of previous assets purchased
 Regulation

 SAP AG 2000 / 5
AcceleratedSAP
Asset Acquisition - Integration
Asset Accounting as Subsidiary Ledger
Assets Accounts Payable
 Asset transaction integrated
Fixed asset Vendor with Accounts Receivable or
100 100 Accounts Payable

Assets General Ledger

Fixed asset Clrg Acct  Asset transaction posted

using clearing account (not
100 100
integrated)

Assets Accounts Payable

Fixed asset Vendor  Asset transaction posted

MM
100 100 from Materials Management
(MM)

 SAP AG 1999

 SAP AG 2000 / 6
AcceleratedSAP
Asset Accounting as Subsidiary Ledger

General Ledger
Assets Liabilities
1000 1000

Asset account Vendor

1000 1000

 SAP AG 2000 / 7
AcceleratedSAP
Asset Acquisition: Integration with FI-AP
Asset Accounting as Subsidiary Ledger

Invoice Item 1
Document data (doc.date, doc.type, ...)
PK: 31 Account: Vendor
Fork Lift
Amount
Tax indicator
Conditions of payment

Item 2
PK: 70 Account: Asset
TTY: 100
Repeat amount: * Asset value date

Simulate document Asset

Fork Lift
Post

Legend:
PK: Posting key TTY: Transaction type
 SAP AG 1999

 SAP AG 2000 / 8
AcceleratedSAP
Asset Acquisition With MM Integration
Asset Accounting as Subsidiary Ledger

op
Purchase Requisition tio
na
l Create Master Record

Fork Lift
Purchase Order
required
Goods Receipt
n
valuated? non-valuated? zatio
ali
pit
Ca
or
Goods Receipt

Invoice Receipt

 SAP AG 1999

 SAP AG 2000 / 9
AcceleratedSAP
Asset Accounting as Subsidiary Ledger

 SAP AG 2000 / 10
AcceleratedSAP
Asset Class

Balance
A L
sheet

General
ledger
accounts

Buildings Vehicles Assets under Fixtures and

construction fittings
Asset
classes

Asset
master
records

 SAP AG 2000 / 11
AcceleratedSAP
Retire the Asset - Sale without Revenue

 retirement of an asset by scrapping

 use transaction type “200”

 SAP AG 2000 / 12
AcceleratedSAP
Asset Retirement

Example: Partial retirement

 Acquisition date 1/1 year before last, APC 10,000
 retirement of 50% of APC on 7/1/CY
 received 3,000 + 300 VAT
Customer
postings

Customer Revenue Tax

Asset retirement
3,300 300
3,000

Asset Clearing Loss

postings
Asset

1 10,000 Asset retirement

5,000 2 750
3 1,250 3,000

1 APC
2 Partial retirement amount

3 Proportional accumulated depreciation

 SAP AG 2000 / 13
AcceleratedSAP
The Chart of Depreciation

Chart of
depreciation
Depreciation Book
area 01 deprec.

Depreciation Tax
area 02 deprec.

Depreciation Special
area 03 reserves

Depreciation Cost-acc.
area 20 deprec.

Depreciation Group
area 30 deprec.

 SAP AG 2000 / 14
AcceleratedSAP
Execute Depreciation Run

Process Batch Job

Check Status
Execute Depreciation
Run

Recreate (if errors)

Depreciation Posting
Run

Process Batch Job

Check Status

 SAP AG 2000 / 15
AcceleratedSAP
Unplanned Depreciation
Execute Depreciation Run
Example (prior-
(prior-year acquisitions):
(prior-year
Transaction type 640

Choose depreciation area

x 01 Book depreciation
x 02 Special tax deprec.
x 30 Group USD
x 31 Group DEM

Hard currency amt 1000

Asset value date MMDDYYY
Offsetting account

 SAP AG 1999

 SAP AG 2000 / 16
AcceleratedSAP
Execute Depreciation Run

 SAP AG 2000 / 17
AcceleratedSAP
Fixed Asset Reports

 Fixed assets reports will need to be run for month-

end, year-end or informational purposes

 SAP AG 2000 / 18
AcceleratedSAP
 SAP AG 2000 / 19
AcceleratedSAP
 SAP AG 2000 / 20
AcceleratedSAP