Assets Under Construction Investment Orders
Content
EHP3 for SAP ERP 6.0 December 2008 English
Asset Acquisition for Constructed Assets (164)
Business Process Documentation
SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf
Germany
© SAP AG
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SAP Best Practices
Asset Acquisition for Constructed Assets (164): BPD
Copyright
© Copyright 2008 SAP AG. 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 AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, Windows, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, OS/2, Parallel Sysplex, MVS/ESA, AIX, S/390, AS/400, OS/390, OS/400, iSeries, pSeries, xSeries, zSeries, System i, System i5, System p, System p5, System x, System z, System z9, z/OS, AFP, Intelligent Miner, WebSphere, Netfinity, Tivoli, Informix, i5/OS, POWER, POWER5, POWER5+, OpenPower and PowerPC are trademarks or registered trademarks of IBM Corporation. Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States and/or other countries. Oracle is a registered trademark of Oracle Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc. HTML, XML, XHTML and W3C are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Massachusetts Institute of Technology. Java is a registered trademark of Sun Microsystems, Inc. JavaScript is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. MaxDB is a trademark of MySQL AB, Sweden. SAP, R/3, mySAP, mySAP.com, xApps, xApp, SAP NetWeaver, Duet, PartnerEdge, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group 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.
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SAP Best Practices
Asset Acquisition for Constructed Assets (164): BPD
Icons
Icon Meaning Caution Example Note Recommendation Syntax External Process Business Process Alternative/Decision Choice
Typographic Conventions
Type Style Description Example text Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options. Cross-references to other documentation. Example text Emphasized words or phrases in body text, titles of graphics and tables. EXAMPLE TEXT Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE. Screen output. This includes file and directory names and their paths, messages, source code, names of variables and parameters as well as names of installation, upgrade and database tools. on the keyboard, for example, function keys (such as
F2)
Example text
EXAMPLE TEXT Keys
or the ENTER key.
Example text <Example text>
Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.
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Abbreviations
C Character Character string. Fields of type CHAR may only have a maximum length of 255 in tables. If longer character strings are used in tables, use data type LCHR. There are no restrictions for the length of such fields in structures. CU Currency Currency field. Corresponds to an amount field DEC. A field of this type must refer to a field of type CUKY (reference field). CUK Currency Key Currency key. Fields of this type are referenced by fields of type CURR. The length is defined as 5 places for this data type. U Unit Units key. Fields of this type are referenced by fields of type QUAN. The length of this data type is defined as 2 or 3 places. Q Quantity Quantity. Corresponds to an amount field DEC. A field of this type must always refer to a unit’s field with format UNIT (reference field). D Decimal Counter or amount field with decimal point, sign and comma for thousands. A DEC field may have a maximum of 31 places. DA Date Date. The length is defined as 8 places for this data type. The output mask can be defined with the user profile.
N
Numeric Character string that may only contain digits. The length of a field of this type is limited to a maximum of 255 places.
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Contents
Asset Acquisition for Constructed Assets........................................................................................... 7 1 Purpose............................................................................................................................................ 7 2 Prerequisites..................................................................................................................................... 7 2.1 Master Data................................................................................................................................ 7 2.2 Roles.......................................................................................................................................... 8 3 Process Overview Table................................................................................................................... 9 4 Process Steps................................................................................................................................. 11 4.1 Create Investment Order (with Asset under Construction Master Record)...............................11 4.2 Create Budget for Investment Order........................................................................................12 4.3 Release Investment Order ...................................................................................................... 13 4.4 AP Post Invoice to Investment Order.......................................................................................14 4.5 Monitor Order Progress............................................................................................................ 15 4.6 Asset under Construction Settlement (collective processing)...................................................16 4.7 Create Assets for Complete AUC Settlement...........................................................................19 4.8 Complete Order........................................................................................................................ 19 5 Appendix......................................................................................................................................... 22 5.1 Reversal of Process Steps....................................................................................................... 22 5.2 Used Forms.............................................................................................................................. 22
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Asset Acquisition for Constructed Assets 1 Purpose
Assets under construction (AUC) are a special form of tangible assets. They are usually displayed as a separate balance sheet item and therefore require a separate account determination and their own asset classes. During the construction phase of an asset, all actual postings are assigned to the AUC. Once the asset is completed, a transfer is made to the final fixed asset. The recommendation of using Investment orders to capture the costs of AUC assets during the period and month-end processing will ‘settle’ the costs from the Investment order to the AUC. This is done so that budget information can be entered for the AUC and tracking of the actual-to-budget can be performed. Once the AUC is completed, the final asset is created in the appropriate asset class, and the Investment order is set to ‘complete’ so that the next settlement will transfer the AUC asset value to the completed asset.
2
Prerequisites
2.1 Master Data
You have entered the master data required to go through the procedures of this scenario. Ensure that the following scenario-specific master data exists before you test this scenario:
Manufacturing Area / Trading Area
Master Data Asset Classes Vendor Cost Center Value Selection * * * All asset classes besides 4000 & 4001 Domestic vendor for related account groups All cost center All vendors that are domestic vendors and deliver the specific material can used Comment
All data that is mentioned within this document are data examples only. Other data can used also, but must fit to each other (for example, the vendor must listed for the material group).
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2.2 Roles
Use
The following roles must have already been installed to test this scenario in the SAP Netweaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.
Prerequisites
The business roles have been assigned to the user who is testing this scenario. Business Role Accounts Payable Accountant1 Assets Accountant Assets Accountant Details SAP_BPR_AP_CLERKS1 SAP_BPR_ASSET-S SAP_BPR_ASSET-S Activity Transaction FB60 AS01 KO01 KO02 Assets Accountant SAP_BPR_ASSET-S KO04 KO22 Assets Accountant Assets Accountant SAP_BPR_ASSET-S SAP_BPR_ASSET-S KO8G S_ALR_87013019
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3
Process Overview Table
Process step
Create Investment Order, with AUC master record
External process reference
Business condition
New Asset Under Construction (AUC) has been approved and the system must track the costs and capitalize the value when complete.
Business role
Assets Accountant
Transaction code
KO04
Expected results
Internal order to track asset under construction budget and expenses is available and an
asset under construction
master record has been created. Assets Accountant KO22 Budget for AUC is entered into the investment order.
Create Budget for Investment Order
Budget for the approved AUC is entered in the system so that monitoring can be performed. Expenses for the AUC have occurred and must be entered into the system
Release Investment Order
Assets Accountant
KO04
Internal order to track asset under construction budget and expenses is released for postings. The G/L posting to internal order has been created. Comparison of the Budget to actual costs is done to monitor the progress of the AUC.
G/L Posting to Investment Order
This activity is performed to create a G/L posting to internal order. All the purchase orders that require release by Release Authorization person are listed and must be approved. Monitoring of the progress of the AUC is done. The costs captured in the
Accounts Payable Accountant 1 Cost Accountant
FB60
Monitor Order progress
S_ALR_ 87013019
Asset Under Construction Settlement Create Assets for Complete
Central Cost Accountant
KO8G
The monthly costs from the investment order are posted to the AUC asset. For this activity, run the Create
Assets Accountant
See 155.02 Scenario
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Process step
AUC Settlements
External process reference
Business condition
order must be posted to the AUC asset to show the costs on the balance sheet.
Business role
Transaction code
(Transaction AS01)
Expected results Asset (155.02)
scenario for example, with asset class 70000 and for example, company code 1000. Internal order for AUC asset is
Complete Order
The AUC asset is complete, and the costs must be transferred to the completed asset.
Assets Accountant
KO04
technically complete so the
system will perform full
settlement
during next order settlement run.
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4
Process Steps
4.1 Create Investment Order (with Asset under Construction Master Record)
Use
This activity creates an investment order (with asset under construction master record).
Prerequisites
Request for capital asset has been created and approved.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Order Manager
2. If the Set Controlling Area dialog box displays, enter for example, Controlling Area 1000and choose continue. 3. Choose Create.
4. On the Order Manager, create order with type for example, Y600, and then choose Enter.
If you use the Option 2 steps 4.1.2 -4.1.4 are different (at first .4.1.4 then 4.1.2 – 4.1.3 is covered by the Menu already) 5. On the Create Internal Order: Master Data screen, enter the following: Field name Description Description User action and values <Enter a description> Comment
6. Choose the Assignments tab and enter the following data: Field name Company Code Description User action and values #1000 Comment Chart of accounts 0010 is used
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Responsible CCtr
*
for example, Cost Center 1301
7. Choose the Investments tab and enter the following data: Field name Investment Profile Description User action and values * Comment for example, Investment Profile 000001 ( Model with AuC, summary settlement)
8. Choose Extras Asset under Construction. 9. On the Create Asset: Initial Screen, enter an asset class for example, 4001 and then choose Enter. 10. Remove the Manage historically checkbox after the selection of and then Save. , choose Back,
11. Note the Investment order number and the Asset Under Construction (AUC) asset number created.
Result
Internal order to track asset under construction budget and expenses is available and an asset under construction master record has been created.
Example
Controlling Area Controlling Area 1000 Order type Y600 Description Asset-1 Company Code #1000 Responsible Cost Center 1301 Investment Profile 000001 Asset Class 4001
4.2 Create Budget for Investment Order
Use
This activity creates budget for investment order.
Prerequisites
Investment order exists in the system.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Budgeting → Original Budget → Change KO22
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Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Change Order Budget
2. On the Change Original Budget: Initial Screen, in Order, enter Investment Order number from the previous step and choose Enter or choose Original Budget. 3. On the Change Original Budget: Annual Overview, in Budget Overall, enter for example, 1000, and in Budget for desired year (for example, <current year>), enter for example, 1000. 4. Choose Save.
Result
Budget for AUC is entered into the investment order.
Example
Budget overall 1000 Budget for desired Year 1000
4.3 Release Investment Order
Use
This activity releases investment order.
Prerequisites
Budget has been entered for the AUC in the investment order.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Order Manager
2. If the Set Controlling area dialog box displays, enter Controlling Area 1000. 3. In the Order Manager, select order from Personal worklist, use shown in list, and choose (Change) then choose Enter. (Find by Order) if not
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If you use Option 2, steps 4.1.2 -4.13 are different (4.1.3 is covered via the POWL, then 4.1.2 must be done). Or go to transaction code KO02 and release your internal order. 4. Choose the Control Data tab; choose and then choose (Save).
Result
Internal order to track asset under construction budget and expenses is released for postings.
Example
Controlling Area Controlling Area 1000
4.4 AP Post Invoice to Investment Order
Use
In this activity you will create an invoice to an internal order.
Prerequisites
An internal order must exist. The document number for the Internal order is known.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Financial Accounting → Accounts Payable → Document Entry Invoice FB60
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_AP_CLERK-S1 (Accounts Payable Accountant 1) Accounts Payable. → Invoices → Enter Vendor Invoice w/o PO Reference
2. Choose the Control Data tab - if necessary - and enter the following data: Field name Company code Vendor Invoice Date Description User action and values #1000 * (Domestic Vendor) <Today’s date> Comment Chart of accounts 0010 is used for example, 300001
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Posting Date Amount Calculate Tax G/L account
<Today’s date> * <Selected> * for example, Account 630000 (MACHINE AND EQUIPMENT) e.g 500
D/C Order
Debit <Investment order document number created in step 4.1> * * * Make sure that the correct column is selected (order number column) for example, 500 for example, I0 Enter a tax jurisdiction code
Amount Tax code Tax Jurisdiction Code Cost Center
*
For example, 1101
3. Choose the Payment Assignments tab and enter the following data: Field name Payt Method Pmt Terms 4. Choose Save. Description User action and values U * Comment For example, U for bank transfer for example, 0001 (Default from vendor master, change if needed)
Result
The invoice to an internal order has been created.
Example
Company Code #1000 Vendor 300001 Amount 500 G/L Account 630000 D/C Debit Tax Code I0 Payt Terms 1 Pmt Method 0001
4.5 Monitor Order Progress
Use
This activity monitors order progress.
Prerequisites
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An internal order for AuC exists.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Information System → Reports for Internal Orders More Reports List: Budget/Actual/Commitments S_ALR_87013019
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting Reporting List: Budget / Actual / Commitments)
2. On the selection screen enter the following data: Field name Controlling Area Order group Description User action and values Controlling Area 1000 Alternative to a value entry can an order group for example, AUC entered, when more then one order should be monitored <enter Order number which was created in step 4.1> An entry of specific numbers or even a number range is possible also Comment
value
3. After the data entry was done choose
(Execute or F8).
Result
Comparison of the Budget to actual costs is done to monitor the progress of the AUC.
Example
Controlling Area Controlling Area 1000
4.6 Asset under Construction Settlement (collective processing)
Use
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In contrast to assessment, you cannot perform settlement across fiscal year boundaries. The system automatically determines the posting date from the posting period/fiscal year using the last day of the posting period. There are three processing types defined for settlement: • • Automatic: The system selects all the distribution rules for a sender. Periodic: All distribution rules with settlement types PER and AUC are selected. PER rules are applied first. In investment measures, this is followed by settlement to assets under construction. Partial capitalization: Use this processing type to partially capitalize an investment measure that is not yet complete (for example, to settle part of the overall cost to finished assets).
•
Prerequisites
Text
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Period-End Closing → Single Functions → Settlement → Collective Processing KO8G
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Orders → Act. Settlment Int.-/Maint.Orders
2. On the initial screen enter the following data: Field name Selection variant Description User action and values AUC, order type Y600, Company code #1000 <for example, > YBLMF_AUC Settlement period Fiscal Year Posting Period <Current period> <Current fiscal year> <Current period> Comment for example, YBLMF_AUC Variant is already created. If not, create the variant AUC with selection for order type for example, Y600, Company code #1000and Controlling area Controlling Area 1000using n create selection variant to the right of the selection variant field.
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Processing Type Test Run Detail List 3. Choose
1 Automatic <Deselected> <Selected> At first flag this field to check for possible errors
Execute. – not recommended because of possible long runtime.
Recommendation: Run this process in the background: 1. Choose Background Processing in the Processing Options, and then choose Execute. 2. On the Background Processing Options dialog box, choose Start Immediately. Note the job number. 3. Choose Check. 4. Choose Confirm. 5. On the Background Print Parameters dialog box, choose the Output device, and then choose Continue. 6. Choose from the top of the screen the System, select it and then select the Own Jobs line. 7. On the Job Overview screen, choose Jobname. 8. Choose Joblog to see the results.
Result
The cost of AUC Internal Orders are moved into the appropriate assets based on settlement rules found in each IO. The Actual Settlement: Orders Basic List report displays the results of the settlement, for example, the number of messages. It goes on to list the processing senders based on the categories. The system only outputs a detail list if you choose the corresponding option in the Settlement initial screen. Choose Detail list to see the list displayed. During background processing, the messages are output in the settlement log if required. AUC Asset not technically complete Debited Accounts Asset under Construction, with AUC Asset AUC asset is technically complete Debited Accounts Asset Balance Sheet G/L(based on asset class), with Capital Asset Credited Accounts Asset under Construction G/L, with AUC Asset Credited Accounts Expense, with AUC Internal Order
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Option A: If the asset construction is complete, proceed to the next step. Option B: If the asset construction is not complete, repeat this step .
Example
Company Code #1000 Vendor 300001 Amount 500 G/L Account 630000 D/C Debit Tax Code I0 Payt Terms 1 Pmt Method 0001
4.7 Create Assets for Complete AUC Settlement
Use
In this activity you will create assets for complete AUC settlement.
Procedure
For this activity, run the Create Asset (155.02) scenario document for example, with for example, asset class 2000 and for example, company code #1000.
4.8 Complete Order
Use
This step is only relevant for order type Y600
Prerequisites
Text
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) SAP_BPR_ASSET-S (Assets Accountant)
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Business role menu
Asset Accounting → Internal Orders→ Order Manager
2. If the Set Controlling area dialog box displays, enter Controlling Area 1000. 3. In the Order Manager, select order from Personal worklist, use shown in list, and choose (Change) then choose Enter. (Find by Order) if not
If the Option 2 steps 4.1.2 -4.1.3 are different (4.1.3 is covered via the POWL, then 4.1.2 must be done) 4. Choose the Control Data tab; choose Field name Line 1: Cat Account Assignment category FXA Asset Description and then choose Settlement Rule. User action and values Comment
5. On the Maintain Settlement Rule: Overview screen, enter the following values:
Settlement Receiver % Settlement type No. Line 2: Cat Account Assignment category Distribution rule number
<No. of asset > <Portion of AuC APC that can be capitalized> FUL 1 for example, 90
CTR
Settlement Receiver %
Any cost center
for example, 1101 (finance and administration) for example, 10%
<Portion of AuC APC that can not be capitalized> FUL Distribution rule number 2
Settlement type No.
1. Choose Goto Settlement Parameters. 2. On the Maintain Settlement Rule: Parameters screen, make the following entries: Field name Description User action and values Comment
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Settlement profile Allocation structure 3. Choose Save.
YB00AI Y1
Investment measure CO allocation structure
Result
Internal order for AUC asset is technically complete so the system will perform full settlement during next order settlement run. The full settlement will transfer the costs from the AUC asset to the completed asset.
Example
Category FXA Percentage 100,00 Settlement type FUL
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5
Appendix
5.1 Reversal of Process Steps
In the following section, you can find the most common reversal steps that you can take to reverse some of the activities described in this document.
Create Investment Order, with AUC master record
Transaction code ( SAP GUI) Reversal: Transaction code ( SAP GUI) Business role Business role menu Comment Set deletion flag within this Transaction KO04 Create Investment Order, with AUC master record KO04
Create Invoice
Transaction code ( SAP GUI) Reversal: Transaction code ( SAP GUI) Business role Business role menu Comment Enter Document number and reason code FB60 Reverse Document FB08
5.2 Used Forms
MM forms for Inventory Management
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Asset Acquisition for Constructed Assets (164)
Business Process Documentation
SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf
Germany
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Copyright
© Copyright 2008 SAP AG. 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 AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, Windows, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, OS/2, Parallel Sysplex, MVS/ESA, AIX, S/390, AS/400, OS/390, OS/400, iSeries, pSeries, xSeries, zSeries, System i, System i5, System p, System p5, System x, System z, System z9, z/OS, AFP, Intelligent Miner, WebSphere, Netfinity, Tivoli, Informix, i5/OS, POWER, POWER5, POWER5+, OpenPower and PowerPC are trademarks or registered trademarks of IBM Corporation. Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States and/or other countries. Oracle is a registered trademark of Oracle Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc. HTML, XML, XHTML and W3C are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Massachusetts Institute of Technology. Java is a registered trademark of Sun Microsystems, Inc. JavaScript is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. MaxDB is a trademark of MySQL AB, Sweden. SAP, R/3, mySAP, mySAP.com, xApps, xApp, SAP NetWeaver, Duet, PartnerEdge, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group 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.
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Icons
Icon Meaning Caution Example Note Recommendation Syntax External Process Business Process Alternative/Decision Choice
Typographic Conventions
Type Style Description Example text Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options. Cross-references to other documentation. Example text Emphasized words or phrases in body text, titles of graphics and tables. EXAMPLE TEXT Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE. Screen output. This includes file and directory names and their paths, messages, source code, names of variables and parameters as well as names of installation, upgrade and database tools. on the keyboard, for example, function keys (such as
F2)
Example text
EXAMPLE TEXT Keys
or the ENTER key.
Example text <Example text>
Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.
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Abbreviations
C Character Character string. Fields of type CHAR may only have a maximum length of 255 in tables. If longer character strings are used in tables, use data type LCHR. There are no restrictions for the length of such fields in structures. CU Currency Currency field. Corresponds to an amount field DEC. A field of this type must refer to a field of type CUKY (reference field). CUK Currency Key Currency key. Fields of this type are referenced by fields of type CURR. The length is defined as 5 places for this data type. U Unit Units key. Fields of this type are referenced by fields of type QUAN. The length of this data type is defined as 2 or 3 places. Q Quantity Quantity. Corresponds to an amount field DEC. A field of this type must always refer to a unit’s field with format UNIT (reference field). D Decimal Counter or amount field with decimal point, sign and comma for thousands. A DEC field may have a maximum of 31 places. DA Date Date. The length is defined as 8 places for this data type. The output mask can be defined with the user profile.
N
Numeric Character string that may only contain digits. The length of a field of this type is limited to a maximum of 255 places.
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Contents
Asset Acquisition for Constructed Assets........................................................................................... 7 1 Purpose............................................................................................................................................ 7 2 Prerequisites..................................................................................................................................... 7 2.1 Master Data................................................................................................................................ 7 2.2 Roles.......................................................................................................................................... 8 3 Process Overview Table................................................................................................................... 9 4 Process Steps................................................................................................................................. 11 4.1 Create Investment Order (with Asset under Construction Master Record)...............................11 4.2 Create Budget for Investment Order........................................................................................12 4.3 Release Investment Order ...................................................................................................... 13 4.4 AP Post Invoice to Investment Order.......................................................................................14 4.5 Monitor Order Progress............................................................................................................ 15 4.6 Asset under Construction Settlement (collective processing)...................................................16 4.7 Create Assets for Complete AUC Settlement...........................................................................19 4.8 Complete Order........................................................................................................................ 19 5 Appendix......................................................................................................................................... 22 5.1 Reversal of Process Steps....................................................................................................... 22 5.2 Used Forms.............................................................................................................................. 22
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Asset Acquisition for Constructed Assets (164): BPD
Asset Acquisition for Constructed Assets 1 Purpose
Assets under construction (AUC) are a special form of tangible assets. They are usually displayed as a separate balance sheet item and therefore require a separate account determination and their own asset classes. During the construction phase of an asset, all actual postings are assigned to the AUC. Once the asset is completed, a transfer is made to the final fixed asset. The recommendation of using Investment orders to capture the costs of AUC assets during the period and month-end processing will ‘settle’ the costs from the Investment order to the AUC. This is done so that budget information can be entered for the AUC and tracking of the actual-to-budget can be performed. Once the AUC is completed, the final asset is created in the appropriate asset class, and the Investment order is set to ‘complete’ so that the next settlement will transfer the AUC asset value to the completed asset.
2
Prerequisites
2.1 Master Data
You have entered the master data required to go through the procedures of this scenario. Ensure that the following scenario-specific master data exists before you test this scenario:
Manufacturing Area / Trading Area
Master Data Asset Classes Vendor Cost Center Value Selection * * * All asset classes besides 4000 & 4001 Domestic vendor for related account groups All cost center All vendors that are domestic vendors and deliver the specific material can used Comment
All data that is mentioned within this document are data examples only. Other data can used also, but must fit to each other (for example, the vendor must listed for the material group).
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2.2 Roles
Use
The following roles must have already been installed to test this scenario in the SAP Netweaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.
Prerequisites
The business roles have been assigned to the user who is testing this scenario. Business Role Accounts Payable Accountant1 Assets Accountant Assets Accountant Details SAP_BPR_AP_CLERKS1 SAP_BPR_ASSET-S SAP_BPR_ASSET-S Activity Transaction FB60 AS01 KO01 KO02 Assets Accountant SAP_BPR_ASSET-S KO04 KO22 Assets Accountant Assets Accountant SAP_BPR_ASSET-S SAP_BPR_ASSET-S KO8G S_ALR_87013019
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3
Process Overview Table
Process step
Create Investment Order, with AUC master record
External process reference
Business condition
New Asset Under Construction (AUC) has been approved and the system must track the costs and capitalize the value when complete.
Business role
Assets Accountant
Transaction code
KO04
Expected results
Internal order to track asset under construction budget and expenses is available and an
asset under construction
master record has been created. Assets Accountant KO22 Budget for AUC is entered into the investment order.
Create Budget for Investment Order
Budget for the approved AUC is entered in the system so that monitoring can be performed. Expenses for the AUC have occurred and must be entered into the system
Release Investment Order
Assets Accountant
KO04
Internal order to track asset under construction budget and expenses is released for postings. The G/L posting to internal order has been created. Comparison of the Budget to actual costs is done to monitor the progress of the AUC.
G/L Posting to Investment Order
This activity is performed to create a G/L posting to internal order. All the purchase orders that require release by Release Authorization person are listed and must be approved. Monitoring of the progress of the AUC is done. The costs captured in the
Accounts Payable Accountant 1 Cost Accountant
FB60
Monitor Order progress
S_ALR_ 87013019
Asset Under Construction Settlement Create Assets for Complete
Central Cost Accountant
KO8G
The monthly costs from the investment order are posted to the AUC asset. For this activity, run the Create
Assets Accountant
See 155.02 Scenario
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Process step
AUC Settlements
External process reference
Business condition
order must be posted to the AUC asset to show the costs on the balance sheet.
Business role
Transaction code
(Transaction AS01)
Expected results Asset (155.02)
scenario for example, with asset class 70000 and for example, company code 1000. Internal order for AUC asset is
Complete Order
The AUC asset is complete, and the costs must be transferred to the completed asset.
Assets Accountant
KO04
technically complete so the
system will perform full
settlement
during next order settlement run.
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4
Process Steps
4.1 Create Investment Order (with Asset under Construction Master Record)
Use
This activity creates an investment order (with asset under construction master record).
Prerequisites
Request for capital asset has been created and approved.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Order Manager
2. If the Set Controlling Area dialog box displays, enter for example, Controlling Area 1000and choose continue. 3. Choose Create.
4. On the Order Manager, create order with type for example, Y600, and then choose Enter.
If you use the Option 2 steps 4.1.2 -4.1.4 are different (at first .4.1.4 then 4.1.2 – 4.1.3 is covered by the Menu already) 5. On the Create Internal Order: Master Data screen, enter the following: Field name Description Description User action and values <Enter a description> Comment
6. Choose the Assignments tab and enter the following data: Field name Company Code Description User action and values #1000 Comment Chart of accounts 0010 is used
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Responsible CCtr
*
for example, Cost Center 1301
7. Choose the Investments tab and enter the following data: Field name Investment Profile Description User action and values * Comment for example, Investment Profile 000001 ( Model with AuC, summary settlement)
8. Choose Extras Asset under Construction. 9. On the Create Asset: Initial Screen, enter an asset class for example, 4001 and then choose Enter. 10. Remove the Manage historically checkbox after the selection of and then Save. , choose Back,
11. Note the Investment order number and the Asset Under Construction (AUC) asset number created.
Result
Internal order to track asset under construction budget and expenses is available and an asset under construction master record has been created.
Example
Controlling Area Controlling Area 1000 Order type Y600 Description Asset-1 Company Code #1000 Responsible Cost Center 1301 Investment Profile 000001 Asset Class 4001
4.2 Create Budget for Investment Order
Use
This activity creates budget for investment order.
Prerequisites
Investment order exists in the system.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Budgeting → Original Budget → Change KO22
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Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Change Order Budget
2. On the Change Original Budget: Initial Screen, in Order, enter Investment Order number from the previous step and choose Enter or choose Original Budget. 3. On the Change Original Budget: Annual Overview, in Budget Overall, enter for example, 1000, and in Budget for desired year (for example, <current year>), enter for example, 1000. 4. Choose Save.
Result
Budget for AUC is entered into the investment order.
Example
Budget overall 1000 Budget for desired Year 1000
4.3 Release Investment Order
Use
This activity releases investment order.
Prerequisites
Budget has been entered for the AUC in the investment order.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Order → Order Manager
2. If the Set Controlling area dialog box displays, enter Controlling Area 1000. 3. In the Order Manager, select order from Personal worklist, use shown in list, and choose (Change) then choose Enter. (Find by Order) if not
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If you use Option 2, steps 4.1.2 -4.13 are different (4.1.3 is covered via the POWL, then 4.1.2 must be done). Or go to transaction code KO02 and release your internal order. 4. Choose the Control Data tab; choose and then choose (Save).
Result
Internal order to track asset under construction budget and expenses is released for postings.
Example
Controlling Area Controlling Area 1000
4.4 AP Post Invoice to Investment Order
Use
In this activity you will create an invoice to an internal order.
Prerequisites
An internal order must exist. The document number for the Internal order is known.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Financial Accounting → Accounts Payable → Document Entry Invoice FB60
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_AP_CLERK-S1 (Accounts Payable Accountant 1) Accounts Payable. → Invoices → Enter Vendor Invoice w/o PO Reference
2. Choose the Control Data tab - if necessary - and enter the following data: Field name Company code Vendor Invoice Date Description User action and values #1000 * (Domestic Vendor) <Today’s date> Comment Chart of accounts 0010 is used for example, 300001
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Posting Date Amount Calculate Tax G/L account
<Today’s date> * <Selected> * for example, Account 630000 (MACHINE AND EQUIPMENT) e.g 500
D/C Order
Debit <Investment order document number created in step 4.1> * * * Make sure that the correct column is selected (order number column) for example, 500 for example, I0 Enter a tax jurisdiction code
Amount Tax code Tax Jurisdiction Code Cost Center
*
For example, 1101
3. Choose the Payment Assignments tab and enter the following data: Field name Payt Method Pmt Terms 4. Choose Save. Description User action and values U * Comment For example, U for bank transfer for example, 0001 (Default from vendor master, change if needed)
Result
The invoice to an internal order has been created.
Example
Company Code #1000 Vendor 300001 Amount 500 G/L Account 630000 D/C Debit Tax Code I0 Payt Terms 1 Pmt Method 0001
4.5 Monitor Order Progress
Use
This activity monitors order progress.
Prerequisites
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An internal order for AuC exists.
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Information System → Reports for Internal Orders More Reports List: Budget/Actual/Commitments S_ALR_87013019
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting Reporting List: Budget / Actual / Commitments)
2. On the selection screen enter the following data: Field name Controlling Area Order group Description User action and values Controlling Area 1000 Alternative to a value entry can an order group for example, AUC entered, when more then one order should be monitored <enter Order number which was created in step 4.1> An entry of specific numbers or even a number range is possible also Comment
value
3. After the data entry was done choose
(Execute or F8).
Result
Comparison of the Budget to actual costs is done to monitor the progress of the AUC.
Example
Controlling Area Controlling Area 1000
4.6 Asset under Construction Settlement (collective processing)
Use
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In contrast to assessment, you cannot perform settlement across fiscal year boundaries. The system automatically determines the posting date from the posting period/fiscal year using the last day of the posting period. There are three processing types defined for settlement: • • Automatic: The system selects all the distribution rules for a sender. Periodic: All distribution rules with settlement types PER and AUC are selected. PER rules are applied first. In investment measures, this is followed by settlement to assets under construction. Partial capitalization: Use this processing type to partially capitalize an investment measure that is not yet complete (for example, to settle part of the overall cost to finished assets).
•
Prerequisites
Text
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Period-End Closing → Single Functions → Settlement → Collective Processing KO8G
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) Business role menu SAP_BPR_ASSET-S (Assets Accountant) Asset Accounting → Internal Orders → Act. Settlment Int.-/Maint.Orders
2. On the initial screen enter the following data: Field name Selection variant Description User action and values AUC, order type Y600, Company code #1000 <for example, > YBLMF_AUC Settlement period Fiscal Year Posting Period <Current period> <Current fiscal year> <Current period> Comment for example, YBLMF_AUC Variant is already created. If not, create the variant AUC with selection for order type for example, Y600, Company code #1000and Controlling area Controlling Area 1000using n create selection variant to the right of the selection variant field.
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Processing Type Test Run Detail List 3. Choose
1 Automatic <Deselected> <Selected> At first flag this field to check for possible errors
Execute. – not recommended because of possible long runtime.
Recommendation: Run this process in the background: 1. Choose Background Processing in the Processing Options, and then choose Execute. 2. On the Background Processing Options dialog box, choose Start Immediately. Note the job number. 3. Choose Check. 4. Choose Confirm. 5. On the Background Print Parameters dialog box, choose the Output device, and then choose Continue. 6. Choose from the top of the screen the System, select it and then select the Own Jobs line. 7. On the Job Overview screen, choose Jobname. 8. Choose Joblog to see the results.
Result
The cost of AUC Internal Orders are moved into the appropriate assets based on settlement rules found in each IO. The Actual Settlement: Orders Basic List report displays the results of the settlement, for example, the number of messages. It goes on to list the processing senders based on the categories. The system only outputs a detail list if you choose the corresponding option in the Settlement initial screen. Choose Detail list to see the list displayed. During background processing, the messages are output in the settlement log if required. AUC Asset not technically complete Debited Accounts Asset under Construction, with AUC Asset AUC asset is technically complete Debited Accounts Asset Balance Sheet G/L(based on asset class), with Capital Asset Credited Accounts Asset under Construction G/L, with AUC Asset Credited Accounts Expense, with AUC Internal Order
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Option A: If the asset construction is complete, proceed to the next step. Option B: If the asset construction is not complete, repeat this step .
Example
Company Code #1000 Vendor 300001 Amount 500 G/L Account 630000 D/C Debit Tax Code I0 Payt Terms 1 Pmt Method 0001
4.7 Create Assets for Complete AUC Settlement
Use
In this activity you will create assets for complete AUC settlement.
Procedure
For this activity, run the Create Asset (155.02) scenario document for example, with for example, asset class 2000 and for example, company code #1000.
4.8 Complete Order
Use
This step is only relevant for order type Y600
Prerequisites
Text
Procedure
1. Access the transaction choosing one of the following navigation options: Option 1: SAP Graphical User Interface (SAP GUI) SAP system menu Transaction code Accounting → Controlling → Internal Orders → Master Data → Order Manager KO04
Option 2: SAP NetWeaver Business Client (SAP NWBC) via business role Business role (name) SAP_BPR_ASSET-S (Assets Accountant)
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Business role menu
Asset Accounting → Internal Orders→ Order Manager
2. If the Set Controlling area dialog box displays, enter Controlling Area 1000. 3. In the Order Manager, select order from Personal worklist, use shown in list, and choose (Change) then choose Enter. (Find by Order) if not
If the Option 2 steps 4.1.2 -4.1.3 are different (4.1.3 is covered via the POWL, then 4.1.2 must be done) 4. Choose the Control Data tab; choose Field name Line 1: Cat Account Assignment category FXA Asset Description and then choose Settlement Rule. User action and values Comment
5. On the Maintain Settlement Rule: Overview screen, enter the following values:
Settlement Receiver % Settlement type No. Line 2: Cat Account Assignment category Distribution rule number
<No. of asset > <Portion of AuC APC that can be capitalized> FUL 1 for example, 90
CTR
Settlement Receiver %
Any cost center
for example, 1101 (finance and administration) for example, 10%
<Portion of AuC APC that can not be capitalized> FUL Distribution rule number 2
Settlement type No.
1. Choose Goto Settlement Parameters. 2. On the Maintain Settlement Rule: Parameters screen, make the following entries: Field name Description User action and values Comment
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Settlement profile Allocation structure 3. Choose Save.
YB00AI Y1
Investment measure CO allocation structure
Result
Internal order for AUC asset is technically complete so the system will perform full settlement during next order settlement run. The full settlement will transfer the costs from the AUC asset to the completed asset.
Example
Category FXA Percentage 100,00 Settlement type FUL
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5
Appendix
5.1 Reversal of Process Steps
In the following section, you can find the most common reversal steps that you can take to reverse some of the activities described in this document.
Create Investment Order, with AUC master record
Transaction code ( SAP GUI) Reversal: Transaction code ( SAP GUI) Business role Business role menu Comment Set deletion flag within this Transaction KO04 Create Investment Order, with AUC master record KO04
Create Invoice
Transaction code ( SAP GUI) Reversal: Transaction code ( SAP GUI) Business role Business role menu Comment Enter Document number and reason code FB60 Reverse Document FB08
5.2 Used Forms
MM forms for Inventory Management
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