SAP R/3 SD Revenue Recognition - Best Practice: Knowledge Document

SAP R/3 SD Revenue Recognition - Best Practice
Knowledge Document
Version 1.4
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SAP R/3 SD R #$%!&'&$! - B
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SAP AG 03/2010. All rights reserved.
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Reven#e Re)ognition 1 Best Pra)ti)e 4no5ledge 6o)#!ent
2a,le o 3ontents
1 % ! RA) R #$** !DA'&$!S..............................................................................., - D S#R&P'&$! $. B"S&! SS AR A........................................................................../

2.1 The available methods include:.........................................................................................................................8 2.2 The trigger and impact of the methods are:....................................................................................................8 2.3 Typical Core Business Processes using the methods are:...............................................................................8 2. Business Process !pecific "nformation ............................................................................................................#
3 &*P) * !'&!% R V !" R #$%!&'&$!.............................................................10

3.1 $etting started %&3 !' %evenue %ecognition................................................................................................1( Required releases and support packages............................................................................................................10 Supported processes in revenue recognition.......................................................................................................10 Starting with customizing....................................................................................................................................12 1.1.1.1 Global informations.........................................................................................................................12 1.1.1.2 resteps............................................................................................................................................12 !ustomizing "# accounts and their settings.........................................................................................................1$ 1.1.1.% &nbilled receivable account and deferred revenue account............................................................1$ 1.1.1.$ Revenue account..............................................................................................................................1' S()!ustomizing..................................................................................................................................................20 1.1.1.* S( item)categories and their settings .............................................................................................20 1.1.1.+ !ustomizing revenue recognition t,pe on item categor, level.......................................................22 1.1.1.- !ustomizing revenue recognition accrual start date........................................................................2$ 1.1.1.' .ccount determination ...................................................................................................................2*
4 D S#R&P'&$! $. #$R B"S&! SS PR$# SS S................................................-1

.1 !tandard %evenue %ecognition at time of billing..........................................................................................2) General #nformation............................................................................................................................................2/usiness steps overview and process description...............................................................................................2' !ritical functions.................................................................................................................................................2' 0ariations of the process.....................................................................................................................................2' .dditional important information.......................................................................................................................2' .2 Time based revenue recognition *+,-.............................................................................................................2# General #nformation............................................................................................................................................21 /usiness steps overview and process description ..............................................................................................21 1.1.1.1 rocess 2 2 time based with 0"$$ as first.......................................................................................21 1.1.1.10 rocess % 2 time based with invoice as first..................................................................................%0 !ritical functions.................................................................................................................................................%1 0ariations of the process.....................................................................................................................................%1 .dditional important information.......................................................................................................................%1 .3 !ervice based revenue recognition *+B-. ........................................................................................................33 General #nformation............................................................................................................................................%% /usiness steps overview and process description ..............................................................................................%% 1.1.1.11 rocess $ 2 service based with 0"$$ as first.................................................................................%% 1.1.1.12 rocess * 2 service based with invoice as first..............................................................................%$ !ritical functions.................................................................................................................................................%* 0ariations of the process.....................................................................................................................................%* .dditional important information.......................................................................................................................%+ . !ervice based revenue recognition *+B-. contract /ith call off....................................................................3) General #nformation............................................................................................................................................%SAP AG &ile' 32(2%232.do) Page' 3
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2a,le o 3ontents
/usiness steps overview and process description ..............................................................................................%1.1.1.1% rocess + 2 service based with 0"$$ as first.................................................................................%1.1.1.1$ rocess - 2 service based with invoice as first..............................................................................%' !ritical functions.................................................................................................................................................%1 0ariations of the process.....................................................................................................................................%1 .dditional important information.......................................................................................................................$0 .0 Time based and billing related revenue recognition *+'-............................................................................. 1 General #nformation............................................................................................................................................$1 /usiness steps overview and process description ..............................................................................................$1 !ritical functions.................................................................................................................................................$2 0ariations of the process.....................................................................................................................................$2 .dditional important information.......................................................................................................................$2 .1 Time based revenue recognition in credit&debit memo processing /ith a credit&debit memo re2uest *+,-........................................................................................................................................................................... 3 General #nformation............................................................................................................................................$% /usiness steps overview and process description...............................................................................................$% 1.1.1.1* rocess 1 2 time based with 0"$$ as first....................................................................................$$ 1.1.1.1+ rocess 10 2 time based with invoice as first...............................................................................$* !ritical functions.................................................................................................................................................$+ 0ariations of the process.....................................................................................................................................$+ .dditional important information.......................................................................................................................$+ .) Credit&debit memo revenue recognition /ith reference to preceding document *+3-............................... ) General #nformation............................................................................................................................................$/usiness steps overview and process description..............................................................................................$' !ritical functions.................................................................................................................................................$1 0ariations of the process.....................................................................................................................................$1 .dditional important information.......................................................................................................................$1 .8 Time based or service based revenue recognition recognition in credit&debit memo processing /ithout a credit&debit memo re2uest *+,- or +B-..................................................................................................................0( General #nformation............................................................................................................................................*0 /usiness steps overview and process description...............................................................................................*1 !ritical functions.................................................................................................................................................*1 0ariations of the process.....................................................................................................................................*1 .dditional important information.......................................................................................................................*2 .# !ervice based revenue recognition in return processing /ith reference to an order *+B-.........................03 General #nformation............................................................................................................................................*% /usiness steps overview and process description...............................................................................................*% 1.1.1.1rocess 1% 2 service based return processing with reference to an order with 0"$$ as first.......*$ 1.1.1.1' rocess 1$ 2 service based return processing with reference to an order with invoice as first.....** !ritical functions.................................................................................................................................................*+ 0ariations of the process.....................................................................................................................................*+ .dditional important information.......................................................................................................................*+ .1( !ervice based revenue recognition in return processing /ith reference to a contract and call off order *+B-...........................................................................................................................................................................0) General #nformation............................................................................................................................................*/usiness steps overview and process description ..............................................................................................*!ritical functions.................................................................................................................................................*' 0ariations of the process.....................................................................................................................................*' .dditional important information.......................................................................................................................*1
2 PR$# SS S #"RR !')3 !$' S"PP$R' D........................................................,0 , *$!&'$R&!% $. '4 R V !" R #$%!&'&$! DA'A........................................,1
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2a,le o 3ontents
1.1 4onitoring aspects...........................................................................................................................................11 1.2 3"54onitoring...................................................................................................................................................12 !heck .ccount /alances.....................................................................................................................................+2 Reconcile "# and S( 0alues...............................................................................................................................+$ .utomatic !learing of .ccrual .ccounts..........................................................................................................+* 1.3 !'54onitoring /ith 63 0...............................................................................................................................1) 0"$* 3verview...................................................................................................................................................+Selection criterias of 0"$*.................................................................................................................................+' 1. !'54onitoring /ith 63 )...............................................................................................................................)( 0"$- 3verview...................................................................................................................................................-0 0"$- selection criteria........................................................................................................................................-0 0"$- 4rror categories ........................................................................................................................................-* 1.1.1.11 .ccount determination errors5.......................................................................................................-* 1.1.1.20 #nconsistencies between 0/R406 7 0/R4047 0/R40R..........................................................-* 1.1.1.21 #ncorrect values 7 balances.............................................................................................................-* 1.1.1.22 status problem................................................................................................................................-* 1.1.1.2% !urrenc, problem..........................................................................................................................-+ 1.1.1.2$ 8ock problem.................................................................................................................................-+ 1.1.1.2* .ssignment problem......................................................................................................................-+
1.0 !' 4onitoring /ith 63 8...............................................................................................................................)8 0"$' 3verview...................................................................................................................................................-' 0"$' selection parameter....................................................................................................................................-' Results of 0"$'...................................................................................................................................................-' 1.1.1.2+ &pper part of the screen ) /alances...............................................................................................'0 1.1.1.2- 8ower part of the screen ) 0/R409 rows :S( tables; ...............................................................'1 1.1.1.2' .dditional function .......................................................................................................................'2
1 ."!#'&$!A) !4A!# * !'S.............................................................................../3 / R S'R&#'&$!S .R$* SD S&D ................................................................................/2

8.1 $eneral restrictions..........................................................................................................................................80 8.2 ,ccount restrictions.........................................................................................................................................80 8.3 Cost restrictions................................................................................................................................................80 8. ,d7ustment restrictions...................................................................................................................................81 8.0 %estrictions for specific processes...................................................................................................................88
5 $'4 R R S'R&#'&$!S ............................................................................................/5

#.1 %86%8C and 9:95%86%8C Postings........................................................................................................8# #.2 Translation of foreign currencies...................................................................................................................8#
10 &*P$R'A!' '$ D$6S..............................................................................................50 11 &*P$R'A!' !$' S.................................................................................................51
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1 General re)o!!endations
1 %eneral recommendations
+n order to )o!7l$ 5ith the latest ,oo88ee7ing 7rin)i7les and )#rrent reg#lations9 li8e Generall$ A))e7ted A))o#nting Prin)i7les (:S1GAAP)9 +nternational A))o#nting Standards (+AS) / &inan)ial Re7orting Standards (&RS)9 as 5ell as the Sar,anes1*;le$ A)t9 SAP 7rovides so!e general re)o!!endations and ,est 7ra)ti)es or )#sto!ers #sing SAP R/3 reven#e re)ognition in the Sales and 6istri,#tion )o!7onent (S6). +n the 5hole do)#!ent reven#e re)ognition is set or SAP R/3 S6 reven#e re)ognition. + )#sto!ers 5ant to #se the reven#e re)ognition #n)tionalit$ in their 7rod#)tive environ!ent9 the i!7le!entation !#st ,e s#,<e)t to a 7re go1live assess!ent to avoid a negative i!7a)t on the inan)ial state!ent. 2his assess!ent is )o!7letel$ ree o )harge. +n other 5ords9 the )#sto!er 5ill have to as8 e;7li)it 7er!ission ro! SAP in order to #se this #n)tionalit$ (detail in or!ation 7rovided ,$ note 7/=%/1 and 77(3//). As reven#e re)ognition 7rovides a data strea! into the inan)ial s$ste!9 the set#7 o the #n)tion is not onl$ an S6 tas8. &+ )ons#ltants 5ith e;7erien)e in the area o Balan)e Sheet and P>? )#sto!i@ing have to set#7 the a))o#nt assign!ent #sing SAP Best Pra)ti)es and need to revie5 the 7ro)esses that are )#sto!i@ed in the S6 area. &#rther!ore9 the entire reven#e re)ognition 7ro)ess sho#ld ,e a77roved ,$ the res7onsi,le Aead o A))o#nting and9 i ne)essar$9 revie5ed ,$ the e;ternal a#ditor o the )o!7an$. Reven#e re)ognition needs to ,e i!7le!ented ,$ SAP1)erti ied S61 and &+1 3ons#ltants. 2o !a8e s#re that )o!7lian)e 5ith the latest reB#ire!ents is 7ossi,le9 al5a$s i!7le!ent the latest versions o the S6 !od#le9 es7e)iall$ the latest notes on reven#e re)ognition. Also9 SAP al5a$s re)o!!ends the a77li)ation o the latest s#77ort 7a)8age. Be)a#se o the nat#re o the reven#e re)ognition #n)tion9 it is ne)essar$ to !onitor )ontin#o#sl$ (at a !ini!#! !onthl$) the res#lts ,$ #sing the transa)tion V&4% and V&4=9 5hi)h delivers a 7ro)ess vie5 o S6 and &+ and also ,$ #sing transa)tion V&479 5hi)h 7rovides a !ore te)hni)al vie5. 2o i!7le!ent reven#e re)ognition in alread$ e;isting 7ro)esses (trans ers o old data) a detailed )on)e7t )reation is ne)essar$. &or this reB#est SAP o ers )ons#lting9 5hi)h is )hargea,le. Progra! !odi i)ations in a reven#e re)ognition relevant 7ro)ess are dis)o#raged ,e)a#se the$ !a$ have #ne;7e)ted e e)ts and !a$ res#lt in an in)orre)t data strea! or &+. An$ !odi i)ations !ade !#st ,e ver$ )losel$ !onitored to 7revent an$ negative i!7a)ts to the reven#e re)ognition 7ro)ess. Additionall$ !odi i)ations have to ,e revie5ed 5hether the$ are still in line 5ith legal inan)e g#idelines and reg#lations.
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Reven#e Re)ognition 1 Best Pra)ti)e
1 General re)o!!endations
4no5ledge 6o)#!ent + the reven#e re)ognition #n)tionalit$ is a)tivated on)e in the 7rod#)tive s$ste! lands)a7e9 a dea)tivation has to ,e de)lined d#e to the dire)t i!7a)t to the a))o#nting and the danger o data in)onsisten)ies. Al5a$s get the latest version o the Reven#e Re)ognition Best Pra)ti)es G#ide. 2he lin8 )an ,e o#nd in note 77(3/%. As +S1!edia sol#tion is #sed9 there is a Reven#e Re)ognition Best Pra)ti)es G#ide availa,le or this ind#str$ sol#tion. 2he )o!!ents in these do)#!ents are ,inding or all )#sto!ers #sing the SAP R/3 reven#e re)ognition #n)tionalit$ and the o#tlined re)o!!endations have to ,e i!7le!ented.

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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent
2 6es)ri7tion o B#siness Area
- Descri7tion o8 Business Area

Can$ )o!7anies reB#ire that reven#es are 7osted a))ording to a ti!e 7eriod. 2his !eans or e;a!7le9 that the reven#es !#st ,e reali@ed in the 7osting 7eriod9 in 5hi)h the servi)e 5as )arried o#t9 and not in the 7osting 7eriod9 in 5hi)h the ,illing do)#!ent 5as set #7. 2he reven#e re)ognition #n)tion in the SAP R/3 s$ste! hel7s $o# to #l il these reB#ire!ents and se7arates the reven#e re)ognition 7ro)ess ro! the ,illing 7ro)ess. 2he R/3 s$ste! o ers a le;i,le sol#tion to )o!7anies #sing vario#s !ethods o reven#e re)ognition.
2.1 The available methods include:

Reven#e re)ognition at the 7oint o ,illing (standard !ethod) 2i!e1related reven#e re)ognition (the reven#es are reali@ed ,et5een s7e)i i) set dates in eB#al 7ro7ortions) Servi)e1related reven#e re)ognition (the reven#es are reali@ed on the ,asis o a s7e)i i) event9 e.g. the goods iss#e or a deliver$) 3redit/6e,it !e!o reB#est 5ith re eren)e to 7re)eding do)#!ent Servi)e ,ased reven#e re)ognition9 ,illing related (onl$ or +S1C sol#tion)
2.2 The trigger and impact of the methods are:

Reven#e re)ognition is set #7 and initiali@ed ,$ the Sales and 6istri,#tion (S6) 7ro)esses and there ore the reven#e re)ognition !ethod is assigned to the ite! )ategor$ in the )#sto!i@ing o the S6 !od#le. Reven#e re)ognition i!7a)ts the &inan)ial A))o#nting ,$ the a))o#nt 7ostings and there ore t5o additional a))o#nts (,alan)e sheet a))o#nts) have to ,e )reated in the &+ !od#le. 2he a))o#nts are' de erred reven#e a))o#nt and #n,illed re)eiva,le a))o#nt. 6etailed in or!ation are 7rovided ,$ note 777((/.
2.3 Typical Core Business Processes using the methods are:

2i!e ,ased reven#e re)ognition e.g. or rental )ontra)ts valid or a long ti!e 5ith a 7eriodi) ,illing 7lan. Servi)e ,ased reven#e re)ognition e.g. a servi)e )ontra)t 5ith a related )all o order9 5here servi)es are in)l#ded and a 7artial ,illing 7lan is assigned. Servi)e ,ased reven#e re)ognition e.g. a sales order is delivered in a totall$ another ti!e 7eriod than the invoi)e is )reated and released.
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4no5ledge 6o)#!ent
2 6es)ri7tion o B#siness Area
4no5ledge 6o)#!ent 2i!e ,ased and ,illing related reven#e re)ognition e.g. the invoi)ing has to ,e done ,e ore reven#es !a$ ,e reali@ed. 2his do)#!ent !ainl$ deals 5ith the non1standard reven#e re)ognition sin)e onl$ or these the s7e)ial reven#e re)ognition #n)tionalit$ is relevant. &#rther in this do)#!ent the ter! Dreven#e re)ognitionE re ers to the #se o a reven#e re)ognition !ethod other than the standard reven#e re)ognition.
2.4 Business Process pecific !nformation

2he reven#e re)ognition 7ro)ess is in)l#ded in standard S6 7ro)esses and is #sed in !ost )ases 5ith the ,illing 7lan #n)tionalit$. Reven#es arenEt 7osted to the G/? a))o#nt 5hen releasing the invoi)e to a))o#nting.
0ith the reven#e re)ognition r#n (V&44) &+ do)#!ents are )reated and the reven#es 5ill ,e reali@ed. 2his is 7ossi,le a ter the 7ro)ess is initiali@ed (de7ending on the reven#e re)ognition !ethod). &or a ,a)8gro#nd r#n o V&44 re7ort FFV&44A- (note 37731=) is availa,le. (valid or G 4/3 AP 4( and 470 G AP 23) 0ith the )an)ellation o the reven#e re)ognition (V&4/) the reven#e re)ognition 7osting )an ,e reversed9 e.g. i reven#es have ,een reali@ed in error. 2he reven#e re)ognition )an)ellation is not a real )an)ellation in the sense o a reverse 7osting. 2he ,alan)es on the a))o#nts at the )reation date o the )an)ellation are #sed as a ,asis. A #n)tion o reven#e re)ognition is the gro#7ing and !onitoring o reven#es in t5o additional general ledger a))o#nts9 5hi)h are' o o #n,illed re)eiva,les a))o#nt (:/R a))o#nt) de erred reven#es a))o#nt (6/R a))o#nt)
Ho# )an see in these a))o#nts 5hether reven#e has ,een reali@ed9 ,#t not $et ta8en into a))o#nt in the invoi)e9 or have ,een ta8en into a))o#nt in the invoi)e9 ,#t not $et reali@ed.
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3 +!7le!enting Reven#e Re)ognition
3 &m7lementing Revenue Recognition 3.1 "etting started #$3 % #evenue #ecognition

Re9uired releases and su77ort 7ac:ages 0hen $o# 5ant to start 5ith reven#e re)ognition9 the ver$ irst ste7 to do is9 loo8 at $o#r s$ste!1stat#sI Don;t start im7lementing or customi<ing revenue recognition= w>en ?ou don;t >ave t>e latest su77ort 7ac:age 8or ?our SAP-release.
Re)o!!ended releases and s#77ort 7a)8ages are (as or Ca$ 200%)' 4/3 470 SP4(9 additional notes ro! note =13=%0 SP239 additional notes ro! note =13=%0
Su77orted 7rocesses in revenue recognition Be ore starting 5ith the i!7le!entation o reven#e re)ognition #n)tionalit$9 it is essential to 8no59 5hi)h 7ro)esses are s#77orted ,$ SAP1 #n)tionalit$. 2he s#77orted 7ro)esses and #n)tions are des)ri,ed in the do)#!ent JBest Pra)ti)e or Reven#e Re)ognitionK. 2his do)#!ent )ontains detailed in or!ation a,o#t' -e)essar$ 3#sto!i@ing settings S#77orted 7ro)esses and s)enarios ?i!itations and restri)tions 7la)ed on the sol#tions o ered Re)o!!endations or !onitoring the reven#e re)ognition 7ro)ess A g#ide or i!7le!entation Ho# 5ill ind a lin8 to the latest version o this do)#!ent in SAP1note 77(3/%. Also loo8 at the J7rereB#isits or reven#e re)ognitionK !entioned in SAP1note 7=27%=.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent +n order to )o!7l$ 5ith the latest a))o#nting 7rin)i7les and )#rrent inan)ial reg#lations9 li8e LGenerall$ A))e7ted A))o#nting Prin)i7lesL (:S1GAAP)9 L+nternational A))o#nting StandardsL (+AS) / L&inan)ial Re7orting StandardsL (&RS)9 as 5ell as the LSar,anes1 *;le$ A)tL9 SAP 7rovides so!e general re)o!!endations or )#sto!ers #sing Reven#e Re)ognition in the Sales and 6istri,#tion )o!7onent (S6). So!e in or!ation ro! this note' the set#7 o the #n)tion is not onl$ an S6 tas89 ,#t also a &+ tas8 Reven#e Re)ognition needs to ,e i!7le!ented ,$ SAP1)erti ied S61and &+ )ons#ltants. Progra! !odi i)ations in a reven#e re)ognition relevant 7ro)ess are dis)o#raged ,e)a#se the$ !a$ have #ne;7e)ted e e)ts and !a$ res#lt in an in)orre)t data strea! or &+. +t is ne)essar$ to !onitor the Reven#e Re)ognition #n)tion !onthl$9 at a !ini!#!9 the res#lts ,$ #sing the transa)tions V&47 5hi)h 7rovides a !ore te)hni)al vie5 as V&4% 5hi)h delivers a transa)tion vie5 o S6 and &+.
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Starting wit> customi<ing 1.1.1.1 %lo@al in8ormations 0hen $o# tr$ to start )#sto!i@ing reven#e re)ognition9 $o# 5ill ind9 that )#sto!i@ing ite! or reven#e re)ognition )annot ,e entered or )hanged. A))ording to SAP1note =20417 the 7ath on +CG Sales and Distribution 1M Basic Functions -> Account Assignment/Costing -> Revenue Recognition -> Set Revenue Recognition For Item Categories is not o7en or an$ entering or )hanging o )#sto!i@ing data. :sage o R/3 S6 Reven#e Re)ognition #n)tionalit$ is #nder a s7e)ial a)tivation ,$ SAP (see also SAP1notes 77(3// and /0%//%). B$ releasing the S6 Reven#e Re)ognition #n)tion se7aratel$9 5e 5ant to ens#re that )#sto!ers 5ho intend to #se this #n)tion are a5are o and agree to the ne)essar$ deter!ining a)tors and 7rereB#isites.
6es7ite this s7e)ial release 7ro)ess9 )#sto!ers are still res7onsi,le or setting #79 #sing and o7erating the R/3 S6 Reven#e Re)ognition #n)tion.
1.1.1.- Preste7s &or the set#7 o reven#e re)ognition 7ro)esses $o# have to )#sto!i@e 1) &+ a))o#nts and their settings 2) S6 ite!1)ategories and their settings 3) reven#e re)ognition t$7e on ite! )ategor$ level 4) a))o#nt deter!ination 2he ollo5ing a))o#nts are needed or the re7resentation o the reven#e re1)ognition 7ro)ess' Reven#e a))o#nt (re)ogni@ed reven#es) Re)eiva,les a))o#nt ()#sto!er a))o#nt) Reven#es to ,e de erred (de erred reven#e a))o#nt or 6/R a))o#nt) :n,illed re)eiva,les (#n,illed re)eiva,les a))o#nt or :/R a))o#nt) &or the reven#e a))o#nt and re)eiva,les a))o#nt $o# )an #se the a))o#nts that $o# #sed ,e ore in the other standard 7ro)esses. 2he a))o#nt o the reven#es to ,e de erred (in the ollo5ing )alled 6/R a))o#nt) and the a))o#nt o the #n,illed re)eiva,les (in the ollo5ing )alled :/R a))o#nt) have to ,e )reated as ne5 a))o#nts. 2he :/R a))o#nt !#st ,e di erent ro! the 6/R a))o#nt9 i.e. di erent a))o#nt n#!,ers must ,e #sed. *nl$ this 5a$ the 7osting 7ro)ess o the reven#e re)ognition )an ,e !onitored.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent An a))o#nt n#!,er is never a reven#e a))o#nt that is #sed or the a))r#als a))o#nts (:/R and 6/R a))o#nt).

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#ustomi<ing .& accounts and t>eir settings 1.1.1.3 "n@illed receiva@le account and de8erred revenue account &or the #n,illed re)eiva,le a))o#nt and or the de erred reven#e a))o#nt the ollo5ing settings in &+ !#st ,e !aintained' 2ransa)tion ' &S00
Path' Financial Accounting -> General Ledger Accounting -> G/L Accounts -> Master Records -> G/L Account Creation and rocessing -> !dit G/L Account "Individual rocessing# -> !dit G/L Account Centrall$
*n 2a, J2$7e/6es)ri7tionK ield JBalan)e sheet a))o#ntK (S4A11NB+?4) !#st ,e set to HOS. 2his indi)ates that the G/? a))o#nt is !anaged as a ,alan)e sheet a))o#nt. :n,illed re)eiva,le and de erred reven#e a))o#nt have to ,e ,alan)e sheet a))o#nts9 ,e)a#se onl$ these a))o#nts and their ,alan)es are )arried or5ard at is)al $ear1end.
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*n 2a, J3ontrol dataK the ollo5ing ields have to ,e ill o#t'
&ield J*nl$ ,alan)es in lo)al )#rren)$K (S4B11NSA?A) to no
P1)
&ield J2a; )ategor$K (S4B11C0S4F) 5ith Q (*nl$ o#t7#t ta; allo5ed) or P (All ta; t$7es allo5ed) P2) &ield JPosting 5itho#t ta; allo5edK (S4B11NCV-*) to $es &ield J*7en ite! !anage!entK (S4B11N*PVC) to $es &ield J?ine ite! dis7la$K (S4B11N4ROS) to $es P%) P4) P3)
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent P1) 0ith JnoK it +ndi)ates that ,alan)es are #7dated not onl$ in lo)al )#rren)$ 5hen #sers 7ost ite!s to this a))o#nt. So the reven#e re)ognition 7ro)esses are a,le to 7ost in di erent )#rren)ies. P2) Possi,le entries'
Aere <#st JQK or JPK are #sed.

*3)
0ith J$esK it indi)ates that the a))o#nt )an still ,e 7osted9 even i a ta; )ode has not ,een entered. +n reven#e re)ognition it sho#ld ,e 7ossi,le to 7ost ,oth9 ta;a,le and non1ta;a,le ite!s9 to an a))o#nt. &or e;a!7le9 $o# 5o#ld #s#all$ set #7 a se7arate ta; )ode or the non1ta;a,le transa)tions. 0hen ta;es are entered #sing <#risdi)tion )odes9 ho5ever9 this se7arate ta; )ode )annot ,e #sed sin)e <#risdi)tion )odes )annot ,e s7e)i ied or oreign )#sto!ers. +n this )ase9 $o# allo5 #sers to 7ost ite!s 5itho#t ta; )odes in the )orres7onding e;7ense and reven#e a))o#nts. 0ith J$esK it deter!ines that o7en ite!s are !anaged or this a))o#nt. +te!s 7osted to a))o#nts !anaged on an o7en ite! ,asis are !ar8ed as o7en or )leared. 2he ,alan)e o these a))o#nts is al5a$s eB#al to the ,alan)e o the o7en ite!s. Set #7 a))o#nts 5ith o7en ite! !anage!ent i o setting entries are to ,e assigned to the 7ostings !ade to these a))o#nts. Postings to these a))o#nts re7resent in)o!7lete 7ro)esses or 7ro)ess1ste7s. Be )are #l 5hen #sing o7en ite! !anage!ent9 ,e)a#se in this )ase $o# )annot #se do)#!ent s#!!ari@ationI :sere;it ;;;;;;;;; !#st ,e #sed to set the assign!ent in the S6 invoi)es.
P4)
P%)
0ith J$esK here it indi)ates that line ite! dis7la$ is 7ossi,le in this a))o#nt. &or line ite! dis7la$9 the s$ste! stores an entr$ 7er line ite! in an inde; ta,le 5hi)h )ontains the lin8 ,et5een line ite! and a))o#nt.
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*n 2a, J3reate/,an8/interestK there is one entr$ ne)essar$'
&ield JPost a#to!ati)all$K (S4B11+-2B) 5ith $es 2his !ar8 indi)ates that this a))o#nt )an onl$ ,e 7osted to ,$ the s$ste! #sing a))o#nt deter!ination ta,les. -o !an#al 7osting is allo5ed9 ,e)a#se !an#al 7osting 5ill never )hange the reven#e re)ognition ta,les.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent 1.1.1.4 Revenue account
&or the reven#e a))o#nt the ollo5ing settings !#st ,e !aintained' *n 2a, J2$7e/des)ri7tionK
Set ield JP>? state!ent a))tK (S4A11NP?A332) to $es. &or reven#e a))o#nts $o# need a))o#nts 5ith t$7e P>?.
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*n 2a, J3ontrol dataK !aintain the ollo5ing ields'
&ield JPosting 5itho#t ta; allo5edK (S4B11NCV-*) to $es 6o not sele)t ield J*nl$ ,alan)es in lo)al )r)$K (S4B11NSA?A). Al5a$s -*
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SD-#ustomi<ing 1.1.1.2 SD item-categories and t>eir settings -or!all$ 5hen $o# are 5or8ing 5ith reven#e re)ognition9 $o# are 5or8ing 5ith S6 )ontra)ts or )#sto!er orders9 deliveries and invoi)es. So $o# have to )#sto!i@e these do)#!ents. *n sales do)#!ent header level $o# have to do <#st the nor!al )#sto!i@ing or the sales do)#!ent t$7es. -o additional )#sto!i@ing is ne)essar$ or reven#e re)ognition. *n sales ite! level9 $o# have to do so!e )#sto!i@ing9 5hen #sing reven#e re)ognition. 0hen $o# 5ant to #se a ,illing 7lan9 $o# have to )#sto!i@e this in $o#r ite! )ategories. Path' Sales and Distribution -> Sales -> Sales Documents -> Sales Document Item -> De%ine Item Categories
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent &ield Jrelev. or ,illingK'
:se J+K or the do)#!ent ite! )ategor$ $o# 5ant to #se 5ith a ,illing 7lan.
&ield J,illing 7lan t$7eK'
&or a ,illing 7lan t$7e9 )hoose one o the a,ove t$7es or )reate $o#r o5n ,illing 7lan t$7e and the #se this one or the ite! )ategories. Ho# )an )reate $o#r o5n ,illing 7lan t$7e in )#sto!i@ing via 7ath Sales and Distribution -> Billing -> Billing lan -> De%ine
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent Billing lan &$'es or transa)tion *VB+ or 7eriodi) ,illing or transa)tion *VB* or !ilestone ,illing.
1.1.1., #ustomi<ing revenue recognition t?7e on item categor? level Ho# 5ill ind this 7art o )#sto!i@ing via the ollo5ing 7ath' Sales and Distribution -> Basic Functions -> Account assignment / Costing -> Revenue Recognition *r via transa)tion' *VOP. Set Reven#e Re)ognition &or +te! 3ategories
Possi,le entries or the ield JRev. re)ognitionK are'
Ao5 to #se this reven#e re)ognition )ategor$R Re erring to )ha7ter 3 in this do)#!ent9 5here the 7ro)esses are des)ri,ed9 the #sage o this )ategor$ is e;7lained.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Aere a short s#!!ar$' 3ategor$ ,lan8 D D' 3ategor$ DAE' see )ha7ter 4./ see )ha7ter 4.= 3ategor$ DBE' see )ha7ter 4.4 see )ha7ter 4.= see )ha7ter 4.( see )ha7ter 4.10 3ategor$ D6E' 3ategor$ DOE' 3ategor$ D&E' see )ha7ter 4.1 at ti!e o ,illing see )ha7ter 4.2 re)ognition
#sed 5ith standard reven#e re)ognition #sed 5ith ti!e,ased reven#e
#sed 5ith )redit/de,it !e!o ti!e,ased reven#e re)ognition 5ith !e!o reB#est #sed 5ith )redit/de,it !e!o ti!e,ased reven#e re)ognition 5itho#t !e!o reB#est see )ha7ter 4.3 re)ognition #sed 5ith servi)e,ased reven#e
#sed 5ith servi)e,ased reven#e re)ognition in )ontra)ts 5ith )allo s #sed 5ith )redit/de,it !e!o ti!e,ased reven#e re)ognition 5itho#t !e!o reB#est #sed 5ith servi)e,ased reven#e re)ognition in ret#rn 7ro)ess 5ith re eren)e to an order #sed 5ith servi)e,ased reven#e re)ognition in ret#rn 7ro)ess 5ith re eren)e to a )ontra)t and )allo 1order see )ha7ter 4.% #sed 5ith ti!e,ased and ,illing related reven#e re)ognition is relevant or )#sto!ers 5ho #se the D+nd#str$ Sol#tion CediaE. 6etails are des)ri,ed in the DBest Pra)ti)e +S1CE see )ha7ter 4.7 #sed 5ith )redit/de,it !e!o reven#e re)ognition 5ith re eren)e to a 7re)eding do)#!ent
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1.1.1.1 #ustomi<ing revenue recognition accrual start date Sele)ts the start date or the a))r#al 7eriod and is relevant or the reven#e re)ognition t$7e A. 2he a))r#al start date deter!ines the start o the 7eriod in 5hi)h reven#es sho#ld ,e re)ogni@ed.
Ho# have the ollo5ing o7tions'
Pro7osal ,ased on )ontra)t start date Reven#e re)ognition 7ro7oses the start date o the sales )ontra)t or the ite! as the a))r#al start date. Pro7osal ,ased on ,illing 7lan start date Reven#e re)ognition 7ro7oses one o the ollo5ing dates as the a))r#al start date' +n a !ilestone ,illing 7lan9 the ,illing date o the irst !ilestone +n a 7eriodi) ,illing 7lan9 the earlier o the ollo5ing dates' Billing 7lan start date Start date o irst settle!ent 7eriod
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent 1.1.1./ Account determination
-e;t )#sto!i@ing ste7 is the a))o#nt deter!ination. Ho# 5ill ind this ite! via 7ath Sales and Distribution -> Basic Functions -> Account Assignment/Costing -> Revenue Recognition -> Maintain Account Determination or transa)tion V4*A.
+n the S6 !od#le9 ,oth the reven#e a))o#nt and the a))o#nt or de erred reven#e a!o#nts !#st ,e !aintained in the reven#e a))o#nt deter!ination. 2his o))#rs in )#sto!i@ing transa)tion a))ording the ollo5ing e;a!7le'
Assign G/? a))o#nts or reven#es and de erred reven#es'
G/? a))o#nt no. (SA4-1) Provision a)). (SA4-2)
reven#e a))o#nt 6/R a))o#nt
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Assign a))o#nt or #n,illed re)eiva,les'
+n )#sto!i@ing transa)tion *V:R9 the a))o#nt or #n,illed re)eiva,les (:/R a))o#nt) is !aintained de7ending on the re)on)iliation a))o#nt and the asso)iated )hart o a))o#nts. 2here are t5o 7ossi,ilities or the deter!ination o the re)on)iliation a))o#nt' 1) 2he re)on)iliation a))o#nt is ta8en ro! the )#sto!er !aster re)ord o the 7a$er. 2) &or the ,illing t$7e assigned to the sales do)#!ent9 the s$ste! )he)8s 5hether the re)on)iliation a))o#nt deter!ination is a)tive. + this is the )ase9 the s$ste! 7er or!s a re)on)iliation a))o#nt deter!ination 5ithin the reven#e re)ognition and #ses the so deter!ined re)on)iliation a))o#nt. (note ' /442(/)
Caintain -onBldRe).
:/R a))o#nt
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4 6es)ri7tion o 3ore B#siness Pro)esses
4 Descri7tion o8 #ore Business Processes

2he ill#stration o t$7i)al )ore ,#siness 7ro)esses sho5 an overvie5 o the s#ggestive 7ro)ess lo5 ,ased on the sele)ted reven#e re)ognition !ethod. 0ithin the 7ro)ess lo5 the se7arate ste7s )an ,e done in reverse order9 es7e)iall$ the )hronologi)al order o the )reation/releasing o the invoi)e and the 7osting o the reven#es is varia,le. &or ea)h )ore ,#siness 7ro)esses #sing a )hosen reven#e re)ognition !ethod t5o 7ro)esses are des)ri,ed to dis7la$ the di erent a))o#nt 7ostings de7ending on the seB#en)e. 2here is no relation to val#es done and there is no 7artial deliver$9 7artial invoi)ing o 7artial reven#e re)ognition in)l#ded. 2he des)ri7tion is si!7li ied and the 7ro)ess lo5 7rod#)tive lands)a7es are !#)h !ore )o!7le;.
4.1
tandard #evenue #ecognition at time of billing
%eneral &n8ormation Process 1 is the R/3 standard !ethod or reven#e re)ognition )onsisting o reven#e re)ognition at the ti!e o ,illing. 3o!7anies #se standard reven#e re)ognition9 i the$ 5ant to 7ost reven#es in &inan)ial A))o#nting9 as soon as an invoi)e is released to a))o#nting. -o s7e)ial reven#e re)ognition #n)tionalit$ is #sed. Reven#e re)ognition !ethod S D D (,lan8).
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Business ste7s overview and 7rocess descri7tion
0ill not ,e dis)#ssed #rther as this 7ro)ess is the standard ,illing 7ro)ess 5ith the standard reven#e re)ognition at the ti!e o ,illing. #ritical 8unctions -othing. Variations o8 t>e 7rocess -othing. Additional im7ortant in8ormation -othing.
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4.2 Time based revenue recognition &'()*

%eneral &n8ormation :sing ti!e1related reven#e re)ognition9 it is 7ossi,le to )arr$ o#t re)ognition over a s7e)i i) 7eriod o ti!e. An e;a!7le o this is reven#e re)ognition or the length o a servi)e or rental )ontra)t. 2he 7ro7ortions or the 7eriods are eB#al. 2i!e1related reven#e re)ognition )an ,e #sed or single ,illing do)#!ent ite!s 5itho#t ,illing 7lan #n)tionalit$9 5ith 7eriodi) ,illing 7lans and 5ith !ilestone ,illing 7lans. Reven#e re)ognition !ethod S DAE. Process - )hara)teri@es that transa)tion V&44 is #sed ,e ore invoi)e. Process 3 de!onstrates the 7ro)ess 5hen the invoi)e is 7osted ,e ore transa)tion V&44. Business ste7s overview and 7rocess descri7tion
1.1.1.5 Process - A time @ased wit> V.44 as 8irst
As a irst ste7 in the 7ro)ess the sales )ontra)t is )reated9 5hi)h )an )ontain a ,illing 7lan. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed as 5ell as
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent the relevant )onditions. 2he saving o this do)#!ent triggers the )reation o )ontrol lines (VBROV4) and the reven#e lines (VBROVO) or ea)h 7eriod. 0ith ti!e1related reven#e re)ognition the re)ognition is )arried o#t ,et5een a s7e)i i) start and end date in eB#al 7arts. 2he start and end dates are deter!ined on ite! level in the sales do)#!ent. Aere the ,illing 7lan dates or the )ontra)t data dates 5ill ,e #sed. 2he n#!,er o 7eriods ,et5een these dates is deter!ined #sing the inan)ial )alendar or the )o!7an$ )ode assigned to the do)#!ent. A))ording to the n#!,er o 7eriods and the a!o#nt to ,e ,illed9 the reven#e lines are )al)#lated. Sin)e the reven#e re)ognition is no5 initiali@ed9 it is 7ossi,le to reali@e the reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e and the ne5 ,alan)e and the #7date o the reven#e lines. +n &+ an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts on the re)on)iliation a))o#nt D#n,illed reven#esE and on the reven#e a))o#nt. 0hen the invoi)e is )reated and released or a))o#nting9 another a))o#nting do)#!ent is )reated9 5hi)h ,alan)es (or red#)es) the re)on)iliation a))o#nt and 7osts on the re)eiva,les a))o#nt. 2he reven#e re)ognition ta,les are also #7dated ,$ this ste7. A ne5 re eren)e line is )reated9 )ontaining in or!ation o the invoi)e9 and the )ontrol lines are #7dated as 5ell. + onl$ a 7artial ,illing too8 7la)e or 5as reali@ed9 the ste7s ollo5ing the order )reation !a$ ,e re7eated or #rther 7eriods #ntil the sales do)#!ent is )o!7leted. +n s#)h )ases another reven#e a))o#nt (de erred a))o#nt) )an ,e 7osted. 1.1.1.10 Process 3 A time @ased wit> invoice as 8irst
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As a irst ste7 in the 7ro)ess the sales )ontra)t is )reated9 5hi)h )an )ontain a ,illing 7lan. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers the )reation o )ontrol lines (VBROV4) and the reven#e lines (VBROVO) or ea)h 7eriod. 0ith ti!e1related reven#e re)ognition the re)ognition is )arried o#t ,et5een a s7e)i i) start and end date in eB#al 7arts. 2he start and end dates are deter!ined on ite! level in the sales do)#!ent. Aere the ,illing 7lan dates or the )ontra)t data dates 5ill ,e #sed. 2he n#!,er o 7eriods ,et5een these dates is deter!ined #sing the inan)ial )alendar or the )o!7an$ )ode assigned to the do)#!ent. A))ording to the n#!,er o 7eriods and the a!o#nt to ,e ,illed9 the reven#e lines are )al)#lated. 0hen the invoi)e is irst )reated and released to a))o#nting9 an a))o#nting do)#!ent is )reated. +t 7osts to a di erent re)on)iliation a))o#nt )alled Dde erred reven#esE and to the re)eiva,les a))o#nt. 2his event also triggers the #7date o the )ontrol lines 5ith the reali@ed val#e and the ne5 ,alan)e and )reates the re eren)e lines. -o5 transa)tion V&44 r#ns. 2his triggers the #7date o the )ontrol lines and the #7date o the reven#e lines. Also in &+9 an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts on the re)on)iliation a))o#nt Dde erred reven#esE and on the reven#e a))o#nt. + onl$ a 7artial ,illing too8 7la)e or 5as reali@ed9 the ste7s ollo5ing the order )reation !a$ ,e re7eated or #rther 7eriods #ntil the sales do)#!ent is )o!7leted. +n s#)h )ases another reven#e a))o#nt (#n,illed re)eiva,le a))o#nt) )an ,e 7osted. #ritical 8unctions A )ontra)t 5ill ,e #sed 5itho#t )ontra)t data and 5itho#t ,illing 7lan. As a )onseB#en)e no VBROVO )an ,e )reated9 as there is no start and no end date. A )ondition is added !an#all$ in the invoi)e9 not in the )ontra)t/order9 and the ne5 )ondition is #sing se7arate a))o#nts. As a )onseB#en)e the 7osted val#es ro! V&44 5o#ld di er ro! the val#es 7osted ,$ the ,illing do)#!ent. 2he invoi)e )annot ,e released to a))o#nting9 the error !essage &% 702 5o#ld a77ear. -ote 4(/721 e;7lain the sol#tion' the added )ondition has to ,e )lassi ied in a 5a$ that it is not relevant or reven#e re)ognition. +nstead o a )ontra)t9 a sales order )an ,e #sed as sales do)#!ent in this 7ro)ess9 5hi)h then re7la)es the )ontra)t. +n this )ase a ,illing 7lan has to ,e #sed9 i the sales order )ontains no )ontra)t data. 2his triggers the sa!e ollo5 on ste7s. Additional ste7s o the 7ro)ess )an in)l#de the deliver$ o ite!s and 7osting goods iss#e 5hi)h do not a e)t the reven#e re)ognition 7ro)ess. Variations o8 t>e 7rocess -othing. Additional im7ortant in8ormation -othing.
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4.3
ervice based revenue recognition &'B)*
%eneral &n8ormation :sing servi)e1related reven#e re)ognition9 $o# )an )arr$ o#t re)ognition on the ,asis o a s7e)i i) event. An e;a!7le o this is reven#e re)ognition or a servi)e )ontra)t9 5here servi)es are in)l#ded. Reven#e re)ognition !ethod S DBE. Process 4 de!onstrates the 7ro)ess9 5hen transa)tion V&44 is r#n ,e ore invoi)ing. Process 2 de!onstrates the 7ro)ess9 5hen the invoi)e is 7osted ,e ore transa)tion V&44.
Business ste7s overview and 7rocess descri7tion 1.1.1.11 Process 4 A service @ased wit> V.44 as 8irst
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent As a irst ste7 in the 7ro)ess the sales order or sales )ontra)t is )reated. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers the )reation o the )ontrol lines (VBROV4) onl$. -o reven#e lines are )reated at this stage. 2he ne;t 7ro)ess ste7 )onsists o the )reation o the deliver$ 5ith re eren)e to the order/)ontra)t9 the line ite!s are )o7ied into this do)#!ent. 2he goods are 7i)8ed either 5ith lean 5areho#se !anage!ent or 5ith #ll 5areho#se !anage!ent in)l#ding trans er orders. 0hen the goods have le t the )o!7an$ sto)89 goods iss#e is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO) in servi)e ,ased reven#e re)ognition a))ording to the do)#!ent data. +t is no5 7ossi,le to reali@e the reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e9 a ne5 ,alan)e9 and the #7date o the reven#e lines. +n &+ an a))o#nting do)#!ent is a#to!ati)all$ )reated 5hi)h 7osts to the re)on)iliation a))o#nt D#n,illed re)eiva,lesE and to the reven#e a))o#nt. 0hen the invoi)e is )reated and released to a))o#nting9 another a))o#nting do)#!ent is )reated 5hi)h ,alan)es (or red#)es) the re)on)iliation a))o#nt and 7osts to the re)eiva,les a))o#nt. 2he reven#e re)ognition ta,les are also #7dated ,$ this ste7. A ne5 re eren)e line is )reated )ontaining in or!ation ro! the invoi)e9 the )ontrol lines 5ill also ,e #7dated. 1.1.1.1Process 2 A service @ased wit> invoice as 8irst
As a irst ste7 in the 7ro)ess the sales order or sales )ontra)t is )reated. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed9 as 5ell as the relevant
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent )onditions. 2he saving o this do)#!ent triggers the )reation o the )ontrol lines (VBROV4) onl$. -o reven#e lines are )reated at this stage. 2he ne;t 7ro)ess ste7 )onsists o the )reation o the deliver$ 5ith re eren)e to the order/)ontra)t9 the line ite!s are )o7ied into this do)#!ent. 2he goods are 7i)8ed either 5ith lean 5areho#se !anage!ent or 5ith #ll 5areho#se !anage!ent in)l#ding trans er orders. 0hen the goods have le t the )o!7an$ sto)89 goods iss#e is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO) in servi)e ,ased reven#e re)ognition a))ording to the do)#!ent data. -o5 the invoi)e is )reated and released to a))o#nting. An a))o#nting do)#!ent is )reated9 5hi)h 7osts to the re)on)iliation a))o#nt Dde erred reven#eE and to the re)eiva,les a))o#nt. 2he reven#e re)ognition ta,les are #7dated ,$ this ste7. A ne5 re eren)e line is )reated )ontaining in or!ation ro! the invoi)e9 the )ontrol lines 5ill also ,e #7dated. A ter this ste7 transa)tion V&44 is #sed. 2his triggers the #7date o the )ontrol lines and the #7date o the reven#e lines. +n &+ an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts to the re)on)iliation a))o#nt Dde erred reven#eE and to the reven#e a))o#nt.
#ritical 8unctions + the order ite! is relevant or Ddeliver$1related1invoi)ingE (&4RO? S A) and there is a #nder/over deliver$ (there is !ore ordered than delivered/ there is !ore delivered than ordered) the val#e9 5hi)h is delivered and invoi)ed9 has to ,e )onsidered as reven#es. +t is ne)essar$ to ad<#st the B#antit$ o the order a))ording to the deliver$ B#antit$. + the order ite! is relevant or Dorder1related1invoi)ingE (&4RO? S B or +) and there is a #nder/over deliver$ (there is !ore invoi)ed than delivered/ there is !ore delivered than invoi)ed) the val#e9 5hi)h is ordered and invoi)ed9 has to ,e )onsidered as reven#es. +t is ne)essar$ to ad<#st the reven#es and to )o!7lete the order 7ro)ess. 2his is done ,$ the s$ste! as soon as a reason or re<e)tion is set. + there are )hanges o )ondition val#es or ti!e data in the sales order9 an ad<#st!ent is ne)essar$ or the reven#es. 2he reven#e lines have to ,e #7dated. 2he ad<#st!ent is onl$ done9 i there 5asnEt an invoi)e )reated and i there 5as a )o!7lete deliver$ (v,#71l sta S 3). 2he ad<#st!ents in )ase o #nder/over deliver$9 7ri)e or ti!e )hanges as des)ri,ed in order 7ro)essing9 are not 7ossi,le or )ontra)ts #sing 7er or!an)e ,ased reven#e re)ognition. 2he ad<#st!ent 7ro)ess or )ontra)ts is not s#77orted or G 4/3 AP 4= and 470 G AP 22) Variations o8 t>e 7rocess -othing.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Additional im7ortant in8ormation -othing.

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4.4
ervice based revenue recognition &'B)* contract +ith call off
%eneral &n8ormation :sing servi)e1related reven#e re)ognition $o# )an )arr$ o#t re)ognition on the ,asis o a s7e)i i) event. An e;a!7le o this is reven#e re)ognition or a )ontra)t 5ith a )all o order 5hile the )ontra)t ite! is invoi)ed and the lin8ed )all o order ite! is delivered. Reven#e re)ognition !ethod S DBE or the )ontra)t and )all o order. Process , de!onstrates the 7ro)ess9 5hen transa)tion V&44 is r#n ,e ore invoi)ing. Process 1 de!onstrates the 7ro)ess9 5hen the invoi)e is 7osted ,e ore transa)tion V&44.
Business ste7s overview and 7rocess descri7tion 1.1.1.13 Process , A service @ased wit> V.44 as 8irst
2he irst ste7 in this 7ro)ess is the )reation o the sales )ontra)t9 5hi)h !a$ )ontain a ,illing 7lan. 2his )ontra)t )reation generates )ontrol lines in ta,le VBROV4. +n the
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent se)ond ste7 a )all o order is generated 5ith re eren)e to the )ontra)t and a deliver$ !a$ have ,een )reated 5ith re eren)e to the )all o order. 2he ne;t 7ro)ess ste7 is that the goods are 7i)8ed either 5ith lean 5areho#se !anage!ent or 5ith #ll 5areho#se !anage!ent in)l#ding trans er orders. 0hen the goods have le t the )o!7an$ sto)89 goods iss#e 5ill ,e 7osted. 2his triggers the )reation o the reven#e lines (VBROVO). +n the s#,seB#ent ste79 5hen transa)tion V&44 is r#n9 an #7date o the )ontrol and reven#e lines is generated. Additionall$ an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+9 5hi)h 7osts to the #n,illed a))o#nt. A ter the invoi)e is )reated 5ith re eren)e to the )ontra)t and released to a))o#nting9 the re eren)e lines 5ill ,e )reated and the )ontrol lines 5ill ,e #7dated. 2he )reated &+ do)#!ent 7osts to the #n,illed a))o#nt.
1.1.1.14
Process 1 A service @ased wit> invoice as 8irst
2he irst ste7 in this 7ro)ess is the )reation o the sales )ontra)t9 5hi)h !a$ )ontain a ,illing 7lan. 2his )ontra)t )reation generates )ontrol lines in ta,le VBROV4. +n a se)ond ste7 a )all o order is generated 5ith re eren)e to the )ontra)t and a deliver$ !a$ have ,een )reated 5ith re eren)e to the )all o order. 2he ne;t 7ro)ess ste7 is that the goods are 7i)8ed either 5ith lean 5areho#se !anage!ent or 5ith #ll 5areho#se !anage!ent in)l#ding trans er orders. 0hen the
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent goods have le t the )o!7an$ sto)89 goods iss#e is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO). +n the s#,seB#ent ste7 an invoi)e is )reated and released to a))o#nting9 re eren)e lines (VBROVR) 5ill ,e )reated and )ontrol lines (VBROV4) 5ill ,e #7dated. Additionall$ an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+9 5hi)h 7osts to the de erred a))o#nt. 0hile transa)tion V&44 r#ns in the ne;t ste79 an #7date o the )ontrol and reven#e lines is generated. Additionall$ an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+9 5hi)h 7osts to the de erred a))o#nt.
#ritical 8unctions + ter!s are added !an#all$ in the )all1o order9 there !#st ,e a lin8 to a )ontra)t ite! other5ise the )all1o order ite!s are handled se7aratel$.
3hanges o the reven#e re)ognition a))o#nts (6/R a))o#nt / :/R a))o#nt) are not s#77orted. + there is an over/#nder deliver$ o the )all1o order ite!s9 the 7ro)ess sho#ld ,e )o!7leted. 2here is no )learing o the ,alan)e on the )learing a))o#nt. 2he di eren)e ,et5een ,illed and re)ogni@ed val#e has to ,e 7osted ,$ a )redit !e!o. 2he )reation o a )redit !e!o in re eren)e to a )redit !e!o reB#est doesnEt lead to the )learing o the ,alan)e and there ore the )redit !e!o !#st ,e )reated in re eren)e to the ,illing do)#!ent. +n )ase o )hanges o )ondition val#es or ti!e data in the )ontra)t / )all1o order an ad<#st!ent or the reven#e is onl$ 7ossi,le9 i there is no invoi)e )reated. Be ore an invoi)e is )reated9 the 7ri)e and ti!e )hanges have to ,e done )orres7ondingl$ in the )ontra)t ite! and the related )all1o order ite!.
Variations o8 t>e 7rocess +n a))ordan)e 5ith the a,ove des)ri,ed 7ro)ess9 5here the invoi)e is related to the )ontra)t and the )all o order is to ,e delivered9 t5o other s)enarios e;ist' 2he )all o order 5ill ,e invoi)ed and delivered' 0hen the )all o order is )reated 5ith re eren)e to the )ontra)t9 the saving o the )all o order )reates )ontrol lines (VBROV4). A ter the related deliver$ has 7osted the goods iss#e9 reven#e lines (VBROVO) are )reated. +!7ortant re!ar8' 2he invoi)e has to ,e )reated in re eren)e to the )all o order (order1related invoi)ing) and -*2 in re eren)e to the deliver$ (deliver$1related invoi)ing). 2he )ontra)t 5ill ,e invoi)ed and the )all o order 5ill not ,e delivered' 0hile the )ontra)t is )reated9 )ontrol lines are )reated in ta,le VBROV4 and d#ring saving o the )all o order reven#e lines are generated in ta,le VBROVO.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Additional im7ortant in8ormation
+n order to i!7le!ent the three s)enarios9 the ollo5ing )#sto!i@ing settings !#st ,e )on ig#red in the sales do)#!ent t$7es' 2he )ontra)t 5ill ,e invoi)ed and the )all o order 5ill ,e delivered' 2he ,illing relevan)e o the )ontra)t ite! )ategor$ sho#ld ,e DBE or D+E9 5hile the ,illing relevan)e o the )all o order ite! )ategor$ sho#ld ,e D D. 2he reven#e re)ognition relevan)e o the )ontra)t and the )all o order ite! )ategories sho#ld ,e set to DBE. 2he )all o order 5ill ,e invoi)ed and delivered' 2he ite! )ategor$ o the )ontra)t sho#ld ,e )#sto!i@ed 5ith reven#e re)ognition relevan)e D D9 the ite! )ategor$ o the )all o order 5ith DBE. 2he ,illing relevan)e o the )ontra)t ite! )ategor$ sho#ld ,e D D9 5hile the ,illing relevan)e o the )all o order ite! )ategor$ sho#ld ,e DBE. 2he )ontra)t 5ill ,e invoi)ed and the )all o order 5ill not ,e delivered' 2he ,illing relevan)e o the )ontra)t ite! )ategor$ sho#ld ,e DBE or D+E9 5hile the ,illing relevan)e o the )all o order ite! )ategor$ sho#ld ,e D D. 2he reven#e re)ognition relevan)e o the )ontra)t and the )all o order ite! )ategories sho#ld ,e set to DBE.
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%eneral &n8ormation :sing ti!e ,ased and ,illing related reven#e re)ognition9 $o# )an )arr$ o#t re)ognition on the ,asis o an invoi)e over a s7e)i i) 7eriod o ti!e. An e;a!7le o this is reven#e re)ognition or the length o a servi)e or rental )ontra)t a ter the invoi)e is )reated and released. 2he 7ro7ortions or the 7eriods are eB#al. Reven#e re)ognition !ethod S D6E. Process / 5ill ,e initiali@ed at the 7oint in ti!e 5hen the ,illing do)#!ent is released to a))o#nting. A ter5ards transa)tion V&44 is r#n. Business ste7s overview and 7rocess descri7tion
2he )ontra)t or the sales order 5ill ,e )reated. 2hen the invoi)e 5ill ,e )reated. A ter the invoi)e 5as released to a))o#nting all the Reven#e Re)ognition ta,les are
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent illed. 2he invoi)e 7osts to the de erred a))o#nt and to the re)eiva,le a))o#nt. 2he re eren)e lines9 the )ontrol lines and the reven#e lines are no5 availa,le or the Reven#e Re)ognition Pro)ess. +t is no5 7ossi,le to reali@e the reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e9 the ne5 ,alan)e and the #7date o the reven#e lines. +n &+9 an a))o#nting do)#!ent is a#to!ati)all$ )reated 5hi)h 7osts to the re)on)iliation a))o#nt Dde erred reven#esE and on the reven#e a))o#nt.
#ritical 8unctions -othing.
Variations o8 t>e 7rocess Additional ste7s o the 7ro)ess )an in)l#de the deliver$ o ite!s and 7ost goods iss#e9 5hi)h do not a e)t the reven#e re)ognition 7ro)ess.
Additional im7ortant in8ormation 2he )an)ellation o the invoi)e #sing transa)tion V&11 is starting its o5n reven#e re)ognition 7ro)ess. 2he releasing o the invoi)e )an)ellation do)#!ent triggers the )reation o se7arate )ontrol9 reven#e and re eren)e lines. 2he reven#e re)ognition )an)ellation 7ro)ess has no re eren)e to the original reven#e re)ognition 7ro)ess.
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4.- Time based revenue recognition in credit$debit memo processing +ith a credit$debit memo re.uest &'()*
%eneral &n8ormation :sing ti!e1related reven#e re)ognition in a )redit/de,it !e!o 7ro)essing9 it is 7ossi,le to )arr$ o#t re)ognition over a s7e)i i) 7eriod o ti!e. An e;a!7le o this is reven#e re)ognition or the length o a )redit/de,it !e!o reB#est. 2he 7ro7ortions or the 7eriods are eB#al. 2he )redit/de,it !e!o reB#est is )reated in re eren)e to a )ontra)t9 order or invoi)e. 2he )redit/de,it !e!o 7ro)ess 5ith a )redit/de,it !e!o reB#est sets #7 its o5n reven#e re)ognition ta,les. 2he )redit !e!o 7ro)ess has the o77osite 7osting logi) to the ,illing. 2he de,it !e!o 7ro)ess has the sa!e 7osting logi) to the ,illing9 5hen 7osting to the re)on)iliation a))o#nts. 0hen )reating and trans erring a )redit !e!o to a))o#nting9 the s$ste! )he)8s9 5hether a ,alan)e e;ists on the de erred reven#e (6/R) a))o#nt9 other5ise the 7osting is !ade to the #n,illed re)eiva,les (:/R) a))o#nt. Reven#e re)ognition !ethod S DAE. Process 5 de!onstrates the )redit !e!o 7ro)essing9 5hen transa)tion V&44 is ran ,e ore )reation o the )redit !e!o. Process 10 de!onstrates the )redit !e!o 7ro)essing9 5hen the )redit !e!o is 7osted ,e ore transa)tion V&44 is ran.
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4no5ledge 6o)#!ent 1.1.1.12 Process 5 A time @ased wit> V.44 as 8irst
As a irst ste7 in the 7ro)ess the )redit/de,it !e!o reB#est is )reated9 5hi)h !a$ )ontain a ,illing 7lan. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers the )reation o )ontrol lines (VBROV4) and the reven#e lines (VBROVO) or ea)h 7eriod. 0ith ti!e1related reven#e re)ognition the re)ognition is )arried o#t ,et5een a s7e)i i) start and end date in eB#al 7arts. 2he start and end dates are deter!ined on ite! level in the sales do)#!ent. Aere the ,illing 7lan dates or the )ontra)t data dates 5ill ,e #sed. 2he n#!,er o 7eriods ,et5een these dates is deter!ined #sing the inan)ial )alendar or the )o!7an$ )ode assigned to the do)#!ent. 2he reven#e lines are )al)#lated ,ased on the n#!,er o 7eriods and the a!o#nt to ,e ,illed. Sin)e the reven#e re)ognition is no5 initiali@ed9 it is 7ossi,le to reali@e the reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e9 the ne5 ,alan)e and the #7date o the reven#e lines. +n )ase o the credit memo 7ro)ess9 an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts to the a))r#als a))o#nt Dde erred reven#esE and to the reven#e a))o#nt. +n )ase o the debit memo 7ro)ess9 an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts to the a))r#als a))o#nt D#n,illed re)eiva,lesE and to the reven#e a))o#nt. 0hen the invoi)e is )reated and released to a))o#nting9 another a))o#nting do)#!ent is )reated9 5hi)h ,alan)es (or red#)es) the a))r#als a))o#nt and 7osts to the re)eiva,les a))o#nt. 2he reven#e re)ognition ta,les are also #7dated ,$ this ste7. A
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent ne5 re eren)e line is )reated9 )ontaining in or!ation ro! the invoi)e and the )ontrol lines are also #7dated. As a res#lt9 the o77osite a))r#als a))o#nts 5ill ,e #sed or the )redit !e!o 7ro)ess than are #sed or the de,it !e!o 7ro)ess (invoi)es and de,it !e!os have the sa!e 7osting logi) in a))o#nting).
1.1.1.1,
Process 10 A time @ased wit> invoice as 8irst
As a irst ste7 in the 7ro)ess the )redit/de,it !e!o reB#est is )reated9 5hi)h )an )ontain a ,illing 7lan. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e ,illed as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers the )reation o )ontrol lines (VBROV4) and the reven#e lines (VBROVO) or ea)h 7eriod. 0ith ti!e1related reven#e re)ognition the re)ognition is )arried o#t ,et5een a s7e)i i) start and end date in eB#al 7arts. 2he start and end dates are deter!ined on ite! level in the sales do)#!ent. Aere the ,illing 7lan dates or the )ontra)t data dates 5ill ,e #sed. 2he n#!,er o 7eriods ,et5een these dates is deter!ined #sing the inan)ial )alendar or the )o!7an$ )ode assigned to the do)#!ent. A))ording to the n#!,er o 7eriods and the a!o#nt to ,e ,illed9 the reven#e lines are )al)#lated. 0hen the invoi)e is )reated and released to a))o#nting a di erent a))r#als a))o#nt is 7osted together 5ith the re)eiva,les a))o#nt in the a))o#nting do)#!ents. +n )ase o the credit memo 7ro)ess the a))r#als a))o#nt is )alled D#n,illed re)eiva,lesE a))o#nt.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent +n )ase o the debit memo 7ro)ess the a))r#als a))o#nt is )alled Dde erred reven#esE a))o#nt. 2hen transa)tion V&44 r#ns. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e and the ne5 ,alan)e and #7dates the reven#e lines as 5ell. As a res#lt the o77osite a))r#als a))o#nts 5ill ,e #sed or the )redit !e!o 7ro)ess than or the de,it !e!o 7ro)ess (invoi)es and de,it !e!os have the sa!e 7osting logi) in a))o#nting).
#ritical 8unctions -othing.
Variations o8 t>e 7rocess 2he )redit/de,it !e!o 7ro)essing 5ith a )redit/de,it !e!o reB#est )an also ,e #sed as standalone 7ro)ess. +t triggers the sa!e ste7s as des)ri,ed 7revio#sl$.
Additional im7ortant in8ormation -othing.
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4./ Credit$debit memo revenue preceding document &'0)*
recognition
+ith
reference
to
%eneral &n8ormation :sing )redit/de,it !e!o reven#e re)ognition 5ith re eren)e to a 7re)eding do)#!ent9 it is 7ossi,le to )arr$ o#t reven#e re)ognition over a s7e)i i) 7eriod o ti!e eB#al to the original 7ro)ess. An e;a!7le o this is reven#e re)ognition or the length o a )redit/de,it !e!o reB#est. 2he 7ro7ortions or the 7eriods are eB#al. 2he )redit/de,it !e!o reB#est is )reated reB#est in re eren)e to a )ontra)t9 order or invoi)e. -o ne5 reven#e re)ognition ta,les 5ill ,e )reated. 2he )redit/de,it !e!o 7ro)ess #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess.
2he reven#e re)ognition !ethod S D&E. +t is i!7le!ented 5ith note 447%13 (SAP4A4%B%09 SAP4A4/B3=9 SAP4A4/32=).,ased reven#e re)ognition t$7e DAE &or 7re)eding sales do)#!ents 5ith t$7e DBE the note =3(%(/ is relevant Process 11 )onsider onl$ t$7e DAE and 5ill ,e initiali@ed at the 7oint in ti!e9 5hen the )redit !e!o is released to a))o#nting. A ter5ards transa)tion V&44 is ran.
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2he )redit/de,it !e!o 7ro)ess 5ill ,e )reated 5ith re eren)e to a 7re)eding sales do)#!ent9 and 5ith reven#e re)ognition t$7e D&E it #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. 0hen this t$7e is set or the )redit/de,it !e!o reB#est9 the s$ste! )he)8s 5hether the re eren)e do)#!ent is relevant or Lti!e1related reven#e re)ognitionL (!ethod LAL). +n this )ase the s#,seB#ent )redit/de,it !e!o generates re eren)e lines (VBROVR) )orres7onding to the re eren)e do)#!ent. 2he 7osting to the a))o#nts de7ends on 5hether there is a ,alan)e on the 6/R or the :/R a))o#nt (reven#e re)ognition r#n is done and/or invoi)e is released to a))o#nting in the original 7ro)ess). +t is no5 7ossi,le to reali@e the )orre)ted reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines and the #7date o the reven#e lines. +n &+ an a))o#nting do)#!ent is a#to!ati)all$ )reated 5hi)h 7osts to the a))r#als a))o#nt o either the 6/R or :/R and to the reven#e a))o#nt.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent #ritical 8unctions
Variations o8 t>e 7rocess -othing.
Additional im7ortant in8ormation Valid or 4/3 G SP4( and 470 G SP22' &or #7dating the reven#e re)ognition ta,les (VBROV4 and VBROVO) o the 7re)eding sales 7ro)ess (a ter the )redit/de,it !e!o 5as )reated)9 it is ne)essar$ to do a !an#al #7date #sing VA02/VA42 or to r#n re7ort FFTSA?OST6*3T3AA-GO ro! note 3=%14(. 2his #7date 5ill not ,e e;e)#ted a#to!ati)all$. +n detail' +n the VBROV4 the ield A33TVA?:O and in VBROVO the ield 0RB2R have to ,e #7dated. + reven#es have alread$ ,een 7osted9 the s$ste! !#st ena,le a )orre)tion 7osting (ad<#st!ent line). Valid or 4/3 M SP 4( and 470 M SP22' &or the #7date $o# )an #se the V&42 and re7ort S6RRAV%4 (des)ri7tion see note 7=0((3)
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4.1 Time based or service based revenue recognition recognition in credit$debit memo processing +ithout a credit$debit memo re.uest &'() or 'B)*
%eneral &n8ormation :sing ti!e1related reven#e re)ognition in a )redit/de,it !e!o 7ro)essing9 it is 7ossi,le to )arr$ o#t re)ognition over a s7e)i i) 7eriod o ti!e eB#al to the original 7ro)ess. :sing servi)e1related reven#e re)ognition in a )redit/de,it !e!o 7ro)essing9 it is 7ossi,le to )arr$ o#t re)ognition on the ,asis o a s7e)i i) event eB#al to the original 7ro)ess. 2he )redit/de,it !e!o is )reated in re eren)e to an invoi)e and there is no )redit/de,it !e!o reB#est. -o ne5 reven#e re)ognition ta,les 5ill ,e )reated. 2he )redit/de,it !e!o 7ro)ess #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. 2he reven#e re)ognition relevan)e is trans erred ro! the 7revio#s do)#!ent. Reven#e re)ognition !ethod S DAE or EBE. Process 1- 5ill ,e initiali@ed at the 7oint in ti!e 5hen the )redit !e!o is released to a))o#nting. A ter5ards transa)tion V&44 is ran.
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+ a )redit !e!o/de,it !e!o is )reated and the re eren)e do)#!ent is the ,illing do)#!ent9 the )redit !e!o/de,it !e!o #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. 2here ore the 7osting to the a))o#nts de7ends on 5hether there is a ,alan)e on the 6/R or the :/R a))o#nt (reven#e re)ognition r#n is r#n and/or invoi)e is released to a))o#nting).
#ritical 8unctions :sing reven#e re)ognition !ethod DBE in a )redit/de,it !e!o )reated 5ith re eren)e to the 7re)eding invoi)e in a )ontra)t 7ro)ess is not s#77orted. 2his does not a77l$ to order 7ro)esses.
Variations o8 t>e 7rocess

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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent 0hen #sing Reven#e re)ognition !ethod S D6E9 the )redit !e!o/de,it !e!o doesnEt #7date the e;isting reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. 2he )redit !e!o/de,it !e!o is starting its o5n reven#e re)ognition 7ro)ess. 2he release o the )redit !e!o/de,it !e!o do)#!ent triggers the )reation o se7arate )ontrol9 reven#e and re eren)e lines.
Additional im7ortant in8ormation &or #7dating the reven#e re)ognition ta,les (VBROV4 and VBROVO) o the 7re)eding order 7ro)ess (a ter the )redit/de,it !e!o 5as )reated) it is ne)essar$ to do a !an#al #7date #sing va02/va42 *R to r#n re7ort FFTSA?OST6*3T3AA-GO ro! note 3=%14(. 2his #7date 5ill not ,e e;e)#ted a#to!ati)all$. +n detail' +n the VBROV4 the ield A33TVA?:O and in the VBROVO the ield 0RB2R have to ,e #7dated. + reven#es have alread$ ,een 7osted9 the s$ste! !#st ena,le a )orre)tion 7osting (ad<#st!ent line).

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4.2
ervice based revenue recognition in return processing +ith reference to an order &'B)*
%eneral &n8ormation :sing servi)e1related reven#e re)ognition in a ret#rn 7ro)essing )an )arr$ o#t re)ognition on the ,asis o a s7e)i i) event eB#al to the original 7ro)ess. 2he ret#rn order is )reated in re eren)e to an order a ter the order 5as delivered. 2he ret#rn order is invoi)ed 5ith a )redit !e!o. -o ne5 reven#e re)ognition ta,les 5ill ,e )reated. 2he ret#rn 7ro)ess #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. Reven#e re)ognition !ethod S DBE. Process 13 de!onstrates the 7ro)ess 5hen transa)tion V&44 is ran ,e ore )reation o the )redit !e!o. Process 14 de!onstrates the 7ro)ess 5hen the )redit !e!o is 7osted ,e ore transa)tion V&44 is r#n.
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4no5ledge 6o)#!ent 1.1.1.11 Process 13 A service @ased return 7rocessing wit> re8erence to an order wit> V.44 as 8irst
2he ret#rn 7ro)ess 5ill ,e )reated 5ith re eren)e to a 7re)eding sales do)#!ent and 5ith reven#e re)ognition t$7e DBE. +t #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. As a irst ste7 the ret#rn sales order is )reated 5ith re eren)e to the sales order. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e )redit as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers not the #7date o the )ontrol lines (VBROV4). -o reven#e lines are )reated at this stage. 2he ne;t 7ro)ess ste7 )onsists o the )reation o the deliver$ 5ith re eren)e to the ret#rn orderU the line ite!s are )o7ied into this do)#!ent. 2he goods re)ei7t is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO) in servi)e ,ased reven#e re)ognition a))ording to the do)#!ent data. +t is no5 7ossi,le to reali@e the reven#e #sing transa)tion V&44. 2his triggers the #7date o the )ontrol lines 5ith the reali@ed val#e9 a ne5 ,alan)e9 and the #7date o the reven#e lines. +n &+ an a))o#nting do)#!ent is a#to!ati)all$ )reated9 5hi)h 7osts to the re)on)iliation a))o#nt 6/R or :/R and to the reven#e a))o#nt. 2he 7osting to the a))o#nts de7ends on 5hether there is a ,alan)e on the 6/R or the :/R a))o#nt (reven#e re)ognition r#n is done and/or invoi)e is released to a))o#nting in the original 7ro)ess). 0hen )redit !e!o is )reated and released to a))o#nting9 another a))o#nting do)#!ent is )reated9 5hi)h ,alan)es (or red#)es) the re)on)iliation a))o#nt and 7osts
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent to the re)eiva,les a))o#nt. 2he reven#e re)ognition ta,les are also #7dated ,$ this ste7. A ne5 re eren)e line is )reated )ontaining in or!ation ro! the )redit !e!o9 the )ontrol lines 5ill also ,e #7dated. 1.1.1.1/ Process 14 A service @ased return 7rocessing wit> re8erence to an order wit> invoice as 8irst
2he ret#rn 7ro)ess 5ill ,e )reated 5ith re eren)e to a 7re)eding sales do)#!ent and 5ith reven#e re)ognition t$7e DBE. +t #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. As a irst ste7 the ret#rn sales order is )reated 5ith re eren)e to the sales order. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have to ,e )redit as 5ell as the relevant )onditions. 2he saving o this do)#!ent triggers not the #7date o the )ontrol lines (VBROV4). -o reven#e lines are )reated at this stage 2he ne;t 7ro)ess ste7 )onsists o the )reation o the deliver$ 5ith re eren)e to the ret#rn orderU the line ite!s are )o7ied into this do)#!ent. 2he goods re)ei7t is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO) in servi)e ,ased reven#e re)ognition a))ording to the do)#!ent data.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent +n the s#,seB#ent ste7 a )redit !e!o is )reated 5ith re eren)e to the ret#rn sales order and released to a))o#nting9 re eren)e lines (VBROVR) 5ill ,e )reated and )ontrol lines (VBROV4) 5ill ,e #7dated. Additionall$9 an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+9 5hi)h 7osts to the 6/R or :/R a))o#nt 2here ore the 7osting to the a))o#nts de7ends on 5hether there is a ,alan)e on the 6/R or the :/R a))o#nt (reven#e re)ognition is r#n and/or invoi)e is released to a))o#nting). 0hile transa)tion V&44 r#ns in the ne;t ste79 an #7date o the )ontrol and reven#e lines is generated. Additionall$ an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+.
#ritical 8unctions Variations o8 t>e 7rocess Additional im7ortant in8ormation

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4.13 ervice based revenue recognition in return processing +ith reference to a contract and call off order &'B)*
%eneral &n8ormation :sing servi)e1related reven#e re)ognition in a ret#rn 7ro)essing 5ith re eren)e to a )ontra)t / )all o order )an )arr$ o#t re)ognition on the ,asis o a s7e)i i) event eB#al to the original 7ro)ess. +n the original 7ro)ess the )ontra)t ite! is invoi)ed and the lin8ed )all o order ite! is delivered. 2he ret#rn order is )reated in re eren)e to the )all o order a ter the )all o order 5as delivered. 2here 5onEt ,e a )redit !e!o or the ret#rn 7ro)ess d#e to the )all o order isnEt ,illing relevant. -o ne5 reven#e re)ognition ta,les 5ill ,e )reated. 2he ret#rn 7ro)ess #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess.
Reven#e re)ognition !ethod S DBE. Process 12 5ill ,e initiali@ed at the 7oint in ti!e 5hen the goods iss#e 7osting is done or the ret#rn order. A ter5ards transa)tion V&44 is r#n.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent 2he ret#rn 7ro)ess 5ill ,e )reated 5ith re eren)e to a 7re)eding sales do)#!ent and 5ith reven#e re)ognition t$7e DBE. +t #7dates the reven#e re)ognition ta,les o the 7re)eding sales 7ro)ess. As a irst ste7 the ret#rn sales order is )reated 5ith re eren)e to the )all o order. 2his sales do)#!ent )ontains the line ite!s9 5hi)h have not to ,e )redit. +n this 7ro)ess the sales )ontra)t is relevant or ,illing. 2he saving o this do)#!ent triggers not the #7date o the )ontrol lines (VBROV4). -o reven#e lines are )reated at this stage. 2he ne;t 7ro)ess ste7 )onsists o the )reation o the deliver$ 5ith re eren)e to the ret#rn orderU the line ite!s are )o7ied into this do)#!ent. 2he goods re)ei7t is 7osted. 2his triggers the )reation o the reven#e lines (VBROVO) in servi)e ,ased reven#e re)ognition a))ording to the do)#!ent data. A ter5ards it is 7ossi,le to r#n transa)tion V&449 an #7date o the )ontrol and reven#e lines ro! the )ontra)t is generated. Additionall$ an a))o#nting do)#!ent is a#to!ati)all$ )reated in &+9 5hi)h 7osts to the 6/R or :/R a))o#nt 2here ore the 7osting to the a))o#nts de7ends on 5hether there is a ,alan)e on the 6/R or the :/R a))o#nt (reven#e re)ognition is r#n and/or invoi)e is released to a))o#nting).
#ritical 8unctions -othing
Variations o8 t>e 7rocess +n a))ordan)e 5ith the a,ove 7ro)ess9 5here the invoi)e is related to the )ontra)t and the )all o order is to ,e delivered9 another s)enario e;ists' 2he )all o order 5ill ,e invoi)ed and delivered' 0hen the )all o order is )reated 5ith re eren)e to the )ontra)t9 the saving o the )all o order )reates )ontrol lines (VBROV4). A ter the related deliver$ has 7osted the goods iss#e9 reven#e lines (VBROVO) are )reated. &m7ortant remar:+ 2he invoi)e has to ,e )reated in re eren)e to the )all o order (order1related invoi)ing) and -*2 in re eren)e to the deliver$ (deliver$1 related invoi)ing). +n the ollo5ing ret#rn order 7ro)essing the ret#rn order 5ill ,e )reate 5ith re eren)e to the )all o order. 2he saving o the ret#rn order )reates )ontrol lines (VBROV4) 5ith the do)#!ent n#!,er o the ret#rn order. 2here is -* lin8 ,et5een the )all o order and the ret#rn 7ro)ess. Also the ret#rn deliver$ and the ret#rn )redit !e!o )reate their entries 5ith the n#!,er o the ret#rn order.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Additional im7ortant in8ormation
+n order to i!7le!ent the t5o s)enarios9 the ollo5ing )#sto!i@ing settings !#st ,e )on ig#red in the sales do)#!ent t$7es' 2he )ontra)t 5ill ,e invoi)ed and the )all o order 5ill ,e delivered' 2he ,illing relevan)e o the )ontra)t ite! )ategor$ sho#ld ,e DBE or D+E9 5hile the ,illing relevan)e o the )all o order and ret#rn order ite! )ategor$ sho#ld ,e D D. 2he reven#e re)ognition relevan)e o the )ontra)t / )all o order / ret#rn order ite! )ategories sho#ld ,e set to DBE. 2he )all o order 5ill ,e invoi)ed and delivered' 2he ite! )ategor$ o the )ontra)t sho#ld ,e )#sto!i@ed 5ith reven#e re)ognition relevan)e D D9 the ite! )ategor$ o the )all o order and the ret#rn order 5ith DBE. 2he ,illing relevan)e o the )ontra)t ite! )ategor$ sho#ld ,e D D9 5hile the ,illing relevan)e o the )all o order and the ret#rn order ite! )ategor$ sho#ld ,e DBE.

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% Pro)esses )#rrentl$ not s#77orted
2 Processes currentl? not su77orted

Reven#e re)ognition 7ro)essing. or the internal ,illing in )ase o 3ross 3o!7an$
Reven#e re)ognition or 2a;es. Reven#e re)ognition in S)hed#ling Agree!ents. Reven#e re)ognition or 2hird Part$ Pro)essing. Reven#e re)ognition in 6o5n Pa$!ents. Reven#e re)ognition in 7roo o deliver$ (P*6) 7ro)ess. Reven#e re)ognition in )o!,ination 5ith treas#r$ hedging #n)tionalit$.
3hanging o reven#e re)ognition a))o#nts ,e ore note %/=227 5as i!7le!ented (i!7ortant' restri)tions in note %/=227 have to ,e )onsidered). 3hanging o do)#!ent )#rren)$ in the order/)ontra)t a ter invoi)ing/reven#e re)ognition. Standard 7ro)ess or !igration o reven#e re)ognition data ro! a or!er s$ste! to SAP R/3. Over$ !igration is individ#al or ever$ )#sto!er. +S1*+? 7ro)esses 5ith reven#e re)ognition. 3RC 5ith reven#e re)ognition.
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/ Conitoring o the reven#e re)ognition data
, *onitoring o8 t>e revenue recognition data -.1 4onitoring aspects

0hen !onitoring the reven#e re)ognition data9 there are t5o 7arts o te)hni)all$ !onitor this data and do)#!ents' &+1!onitoring S61!onitoring
2he ne;t B#estion is9 5h$ is an a))#rate !onitoring that i!7ortantR +tDs the irst ti!e that SAP 7rovides a #n)tionalit$9 5hi)h doesnDt 7ost the reven#es dire)tl$ 5ith the ,illing do)#!ent9 ,#t distri,#tes the realisation o reven#es over a )ertain range o 7eriods. 2hat !eans9 there is a de)o#7ling o ,illing do)#!ent and reven#es 7osting in &+ )on)erning ,oth9 the ti!e di!ension as 5ell as 7ossi,le s7lit o the reven#e a!o#nts. An a))#rate !onitoring ens#res9 that des7ite the !entioned de)o#7ling inall$ those reven#es are realised9 5hi)h are ,illed to the )#sto!er.
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-.2 0!54onitoring
#>ec: Account Balances +n order to !onitor the reven#e re)ognition 7ro)ess9 the irst ste7 is to )he)8 5hether there are ,alan)es on the a))r#al a))o#nts or not. 2o dis7la$ ,alan)es on a))o#nts #se transa)tion &S10-.

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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent + detailed in or!ation is reB#ired9 a drill1do5n to line ite! dis7la$ is 7ossi,le.

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Alternativel$ transa)tion &B?3- )an ,e #sed in order to sho5 the line ite!s o an a))r#al a))o#nt dire)tl$ + o7en ite! !anage!ent is #sed onl$ the line ite!s res7e)tivel$ the sales do)#!ents )an ,e dis7la$ed 5hi)h )a#se the ,alan)e on the a))o#nt
Reconcile .& and SD Values + ,alan)es are deter!ined on the a))r#al a))o#nts9 the$ )an ,e re)on)iled 5ith the reven#e re)ognition data in S6 on an aggregated level. Ho# )an #se transa)tion V&4= to )o!7are the &+ and S6 val#es )reated ,$ the ,illing 7ro)ess as 5ell as ,$ the reven#e re)ognition r#n. 2he re)on)iliation )an ,e done or a )ertain range o 7eriods.
+n order to get an overvie5 5hat ha77ened in total 5ith a sales do)#!ent9 the do)#!ent lo5 )an ,e #sed irst. :se to VA02/VA42 or VA03/VA43 to vie5 the do)#!ent lo5.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent A !ore val#e1oriented vie5 is 7rovided ,$ the transa)tion V&4% ro! the sales 7ers7e)tive and &B?3- ro! the &+ 7ers7e)tive. V&4% dis7la$s the de erred reven#es9 the #n,illed re)eiva,les9 the ,illed and the reali@ed a!o#nts on the level o a sales do)#!ent ite!. &B?3- )an ,e #sed to sho5 the relevant &+ 7ostings related to a reven#e re)ognition sales do)#!ent #sing the assign!ent ield as a sele)tion 7ara!eter. 2he res#lts o ,oth vie5s sho#ld it together.
Automatic #learing o8 Accrual Accounts +n order to !onitor the a))r#al a))o#nts e e)tivel$9 it is re)o!!ended to #se the a#to!ati) )learing 7ro)ess in &+ 5ith transa)tion &.13. PrereB#isites are' B1C A)tivate o7en ite! !anage!ent in the !aster data o the a))r#al a))o#nts (see )#sto!i@ing in )ha7ter (). Please note+ + $o# havenDt $et a)tivated o7en ite! !anage!ent9 )reate ne5 a))o#nts and do not c>ange the o7en ite! !anage!ent lag or an e;isting9 alread$ in #se a))o#nt. B-C As a ,asis or the a#to!ati) )learing o the o7en ite!s the ield VAssign!entD has to ,e !aintained in the )#sto!i@ing transa)tion VPre7are A#to!ati) 3learingD.
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B3C 2he standard reven#e re)ognition ills the assign!ent ield in the &+ do)#!ent in de7enden)e ro! the reven#e re)ognition t$7e ' reven#e re)ognition t$7e DAE' BSOG1F:*-R sales n#!,er and ite! n#!,er reven#e re)ognition t$7e DBE' BSOG1F:*-R sales n#!,er and ite! n#!,er reven#e re)ognition t$7e D6L BSOG1F:*-R invoi)e n#!,er and ite! n#!,er 2o ena,le an a#to!ati) )learing9 the ,illing r#n has to ill this ield in the sa!e !atter. 2here ore an S6 #ser e;it has to ,e i!7le!ented (SAP enhan)e!ent S6V&N004)

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%54onitoring +ith 604,
V.42 $verview 2he transa)tion V&4% is a !ore val#e1oriented vie5 ro! the sales 7ers7e)tive. 2he transa)tion dis7la$s the de erred reven#es9 the #n,illed re)eiva,les9 the ,illed and the reali@ed a!o#nts on the level o a sales do)#!ent ite!. 2he re7ort )reated ,$ this transa)tion )ontains detailed in or!ation at S6 do)#!ent ite! level'
7osted reven#es invoi)ed val#es ,alan)es on #n,illed/de erred a))o#nts Stat#s o the 7ro)ess All related ollo51on do)#!ents
2here are so!e restri)tions 5hen #sing transa)tion V&4%. al5a$s #se the revised version o V&4% as distri,#ted in note 7=71749 ,e)a#se the older versions o do not dis7la$ the )osts (VPRS) o have no dire)t lin8 to the S6 and &+ do)#!ents involved o donEt have sort9 ilter9 s#,total9 dis7la$ or hide additional ields transa)tion V&4% sho5s or S6 do)#!ents9 or 5hi)h a reven#e )an)ellation 5as 7osted via V&4/9 ,oth9 a ,alan)e on the a))o#nt or not invoi)ed re)eiva,les and also on the a))o#nt or de erred reven#e a!o#nts. 2his dis7la$ is in)orre)t9 the 7osting are )orre)t. See note 77711= or e;7lanation
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent Selection criterias o8 V.42
2here is <#st one !andator$ ield in V&4%9 the ield Jsales do)#!entK. 2he other ields )an ,e #sed to in)rease the n#!,er o do)#!ent to ,e anal$sed. 3o!7an$ )ode Sales do)#!ent t$7e Sales do)#!ent ite! Sold1to 7art$
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent As a res#lt $o# 5ill get the ollo5ing re7ort'
&ro! this re7ort $o# )an rea)h the ollo51on do)#!ent ,$ do#,le1)li)8.
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%54onitoring +ith 604/
V.41 $verview 2he transa)tion V&47 is a )entral 7oint in the earl$ stage o anal$sis the Reven#e Re)ognition on a )#sto!erEs s$ste!. + a sales do)#!ent )ontains ite!s relevant or reven#e re)ognition9 vario#s errors !a$ o))#r d#ring the 7ro)essing o ite!s. 2he re7ort o V&47 sho5s in)onsisten)ies ,et5een the reven#e re)ognition ta,les VBROV49 VBROVO and VBROVR and the a77ro7riate sales do)#!ents. -ethertheless V&47 is a rather te)hni)al vie5 on the reven#e re)ognition ta,les. Sales19 ,illing1 and &+1do)#!ents )an ,e ta8en into a))o#nt to sear)h or in)onsisten)ies ,e$ond the reven#e ta,les. V&47 sho#ld ,e s)hed#led as a reB#ent ,at)h 7ro)ess. R#n V&47 ever$ 5ee89 at least on)e in a !onth to ,e s#re that there are no 7ro,le!s or errors in $o#r reven#e re)ognition data. &or an anal$sis this re7ort sho#ld not r#n in #7date !ode ()he)8 ,o; W2est R#n 0itho#t :7dateJ has to ,e on)
V.41 selection criteria 0hen starting V&479 $o# have to ill o#t a #ll s)reen o sele)tion )riteria. +n the ollo5ing te;t the ields 5ill ,e des)ri,ed.
)o!7an$ )ode sales do)#!ent t$7e sales do)#!ent n#!,er ite! n#!,er !andator$ entr$. Onter the sales do)#!ents9 $o# 5ant to anal$se. ite! n#!,ers o the sales do)#!ent
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent General 6ata9 Pa)8aging
-#!,er o lines 5ithin a 7a)8age a))essing data,ase on 7a)8age level !a;. n#!,er o )ontrol lines
3he)8 t$7es'
$nl? c>ec: current Documents' 2he s$ste!s onl$ )he)8s lines that have not ,een )o!7leted $et. 2his !eans that onl$ those )ontrol lines are )he)8ed that do not have stat#s D3E (VBROV41 RRS2A) #>ec: Re8erence )ines' + this lag is set9 the s$ste! )he)8s 5hether all ite!s relevant or reven#e re)ognition ro! the relevant ,illing do)#!ents have an entr$ in the re eren)e ta,le (VBROVR). 2e)hni)all$9 the s$ste! re)on)iles the do)#!ent lo5 5ith the re eren)e ta,le Docs .rom' +t is 7ossi,le that not all ,illing do)#!ents !a$ ,e #sed or a )he)8 a ter a !igration. &or e;a!7le9 this )an o))#r i )#rrent )ontra)ts 5ere )o7ied ro! a 7re)eding s$ste!. 0hen $o# enter a date here9 the s$ste! ignores all ,illing do)#!ents that 5ere )reated ,e ore this ti!e. &ncl. .&' + this lag is set9 the s$ste! atte!7ts in addition to read the &+ do)#!ents o the ,illing do)#!ents in order to si!#late non1e;isting re eren)e lines (VBROVR) and to in)l#de the! in the )al)#lation o the )ontrol lines. 2h#s this anal$sis 7rogra! )an deter!ine )ontrol lines ro! the detail lines even i re eren)e lines are !issing and then )o!7are the! 5ith the )ontrol lines o the data,ase.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent #om7r. +
+ also the &+ do)#!ents or the ,illing do)#!ents are read9 re!e!,er that the ,illing do)#!ent and the &+ do)#!ent do not have to !at)h )o!7letel$. 2his is ,e)a#se the individ#al 7osting ite!s )an ,e s#!!ari@ed ()o!7ressed) in inan)ial a))o#nting. &or this )ase9 this lag !#st ,e set. 2he data reB#ired or si!#lating the !issing re eren)e lines is )o7ied ro! the ,illing do)#!ent. Ao5ever9 this onl$ o))#rs i the ,illing do)#!ent 5as 7osted to Lde erred reven#esL orL non1,illed re)eiva,lesL onl$. + ,oth a))o#nts are involved9 the re eren)e lines )annot ,e si!#lated. 2his lag is not set ,$ de a#lt. 2he s$ste! there ore atte!7ts to lin8 the ,illing do)#!ent 5ith the generated &+ do)#!ent. 2he s$ste! ass#!es that the ,illing ite!s have generated 7osting ite!s in )hronologi)al order. + this is not the )ase9 the re eren)e lines )annot ,e si!#lated here either. #>ec: #ontrol )ine Status+
2his lag is set ,$ de a#lt. +t ens#res that the s$ste! also reads the sales do)#!ent data in order to )he)8 5hether the stat#s o the )ontrol lines is )orre)t. 2his is ne)essar$ ,e)a#se ,oth the reason or re<e)tion on ite! level and the ,illing ,lo)8 on header and ite! level a e)t the )ontrol line stat#s. 0ith this in or!ation9 the s$ste! deter!ines the stat#s on the ,asis o the detail lines and then )o!7ares it 5ith the stat#s o the res7e)tive )ontrol lines. #>ec: 'otal Amount + + $o# set this lag9 the s$ste! also reads the sales do)#!ent t$7es (i it has not done so $et) in order to )o!7are the net ite! val#e (VBAP1-O20R) 5ith the total a))r#ed val#e o the )ontrol lines (VBROV41A33TVA?:O). Read Revenue )ines SD+ + $o# set this lag9 the s$ste! is or)ed to al5a$s #se the reven#e lines ro! the reven#e ta,le (VBROVO) 5hen deter!ining the si!#lated )ontrol lines. 2h#s9 ,alan)es and 7osted reven#es o the Lne5L )ontrol lines are ,ased on the data #7dated in S6. Read Revenue )ines .&+ + $o# set this lag9 the s$ste! is or)ed to al5a$s #se the reven#es ro! the &+ do)#!ents 5hen deter!ining the si!#lated )ontrol lines. 2h#s9 ,alan)es and 7osted reven#es o the Lne5L )ontrol lines are ,ased on the data #7dated in &+. 2he relevant &+ do)#!ents are identi ied via the assign!ent n#!,er D&ncl. #ollective Run !o+; o Generall$9 the &+ do)#!ents are generated on sales do)#!ent level (B4P&1A04OH) d#ring the reven#e re)ognition (V&44). Ao5ever9 $o# )an )arr$ o#t the reven#e re)ognition (V&44) on )olle)tive 7ro)essing level as 5ell. +n this )ase9 the &+ do)#!ent does not get the sales do)#!ent
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent n#!,er as a re eren)e n#!,er9 ,#t the )olle)tive n#!,er. 2hat is9 i the &+ do)#!ents are generated on )olle)tive 7ro)essing level9 $o# !#st set this lag in order to ind these &+ do)#!ents. 2his !a$ )a#se a slight 7er or!an)e loss.
*essage at doc. level+ + $o# set this lag9 the s$ste! does e;e)#te all )he)8s sele)ted9 ,#t the log is o#t7#t on the ,asis o the sales do)#!ent level. 2he s$ste! iss#es error !essages onl$ on)e 7er do)#!ent altho#gh the errors !a$ o))#r !ore o ten. $nl? docs wit> error messages+ Sales do)#!ents that do not have an$ errors are indi)ated 5ith a green )he)8!ar8 in the log. + $o# set this lag9 the s$ste! no longer dis7la$s these )orre)t sales do)#!ent n#!,ers in the log9 ,#t onl$ the in)orre)t ones 5ith their )orres7onding error !essages.
2he re7ort is a,le to !a8e )hanges on the data,ase. 2he s)o7e o these )orre)tions is de ined ,$ the ollo5ing sele)tion o7tions. 2hat is9 i $o# 5ant to )arr$ o#t a )orre)tion9 $o# !#st sele)t at least one o these sele)tion o7tions. +n addition9 $o# !#st desele)t the L2est R#n 5itho#t :7dateL lag
#>ange control lines+ + $o# set this lag9 the s$ste! over5rites the )ontrol lines that )an ,e )orre)ted. 2his !eans that the )ontrol lines (VBROV4) 5ere redeter!ined via the reven#e lines (VBROVO) and the re eren)e lines (VBROVR). Also 8or #urrenc? c>ange SD/.&+
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent o + $o# set this lag9 the s$ste! over5rites the )ontrol lines altho#gh there are di erent )#rren)ies in the )ontrol lines and e;isting reven#e do)#!ents.
Delete control lines+ + $o# set this lag9 the s$ste! deletes those )ontrol lines ro! the data,ase that have neither reven#e lines nor re eren)e lines. #reate re8erence lines+ + $o# set this lag9 the re7ort atte!7ts to regenerate !issing re eren)e lines (VBROVR). 2he ,asis or this is either the res7e)tive ,illing do)#!ent or the &+ do)#!ent generated ro! the ,illing do)#!ent. #reate revenue lines+ + $o# set this lag9 the re7ort generates reven#e lines (VBROVO) i it dete)ts ,alan)es on ,oth )learing a))o#nts (O1/). +n this )ase9 the re7ort al5a$s generates t5o reven#e lines. Both lines have the sa!e reven#e val#e (VBROVO1 0RB2R) 5ith one val#e ,eing 7ositive and the other one ,eing negative. 2he irst line gets stat#s (VBROVO1RRS2A) LAL (to ,e re)ogni@ed)9 the se)ond gets stat#s L3L (re)ogni@ed). DPosting 7eriod+; Generall$9 the s$ste! deter!ines a 7osting 7eriod or the ne5 reven#e lines to ,e )reated. 2his 7osting 7eriod is al5a$s the irst 7osting 7eriod (des)ending sort order) o a sales do)#!ent that no longer )ontains reven#es to ,e re)ogni@ed9 that is9 all reven#e lines o this sales do)#!ent that )on)ern the deter!ined 7osting 7eriod have stat#s L3L (VBROVO1RRS2A SL3L). Ao5ever9 i $o# 5ant to )reate reven#e lines or a )ertain 7osting 7eriod9 $o# )an s7e)i $ a 7eriod here. 2his !#st ,e done in the LHHHHPPPL or!at 5here LHL re7resents the $ear and LPL the 7eriod.
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V.41 rror categories 1.1.1.15 Account determination errors+
01 Cissing A))o#nt or LRestri)ted Reven#esL in 3ontrol ?ines' SA4RR. 0- Cissing A))o#nt or L-on1Billed ReB#estsL in 3ontrol ?ines' SA4RR4 03 -o A))o#nts Availa,le in 3ontrol ?ines. 02 Cissing Reven#e A))o#nt in Reven#e ?ines' SA4RV 0, Cissing A))o#nt or LRestri)ted Reven#esL in Reven#e ?ines' SA46R 01 Cissing A))o#nt or L-on1Billed ReB#estsL in Reven#e ?ines' SA4:R 0/ Cissing A))o#nt or LRestri)ted Reven#esL in Re eren)e ?ines' SA4RR. 05 Cissing A))o#nt or L-on1Billed ReB#estsL in Re eren)e ?ines' SA4RR4.
1.1.1.-0
&nconsistencies @etween VBR VK / VBR V / VBR VR
04 -o 3ontrol ?ines &o#nd. 14 -o 6etail ?ines Availa,le9 altho#gh 2i!e1Related Reven#e Re)ognition 11 -o Re eren)e ?ines Availa,le or Billing 6o)#!ent in 2a,le VBROVR.
1.1.1.-1
&ncorrect values / @alances 10 6i eren)es in 2otal A))r#al/6e erral A!o#nt' 11 6i eren)es in Balan)e' 0RB2R. 1- 6i eren)es in Re)ognised Reven#es' RVAC2.
12 3ontrol ?ines 5ith Balan)e or LRestri)ted Reven#esL and or L-on1Billed ReB#estsL. 1, 6etail ?ines have 6eter!ined Balan)e or LRestri)ted Reven#esL and or L-on1,illed ReB#estsL. 1/ 2otal A!o#nt 6i eren)e or 3ontrol ?ines and Sales 6o)#!ent +te!' -4 2otal a!o#nt di eren)e or )ontrol lines and ,illing ite!' 1.1.1.-status 7ro@lem 13 6i erent Stat#s o#nd' RRS2A.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent 1.1.1.-3 #urrenc? 7ro@lem
15 3#rren)$ 6i ers in 3ontrol ?ines and Reven#e ?ines. -0 3#rren)$ 6i ers in 3ontrol ?ines and Re eren)e ?ines. -- 3#rren)$ 6i ers in A))o#nting 6o)#!ent and 3ontrol ?ines. 1.1.1.-4 )oc: 7ro@lem -1 6o)#!ent in Pro)essing. -3 S$ste! Orror' 6o)#!ent 3o#ld -ot Be Blo)8ed. 1.1.1.-2 Assignment 7ro@lem
-2 Orror d#ring deter!ination o 7osted val#es on a))o#nt' Reven#es not 7ostedI -, L-o &+ do)#!ents o#nd. Reven#es not 7ostedIL
2he )o!7lete e;7lanations ind in the note 3((777 and %421/1. Sc>edule V.41 on a wee:l? @asis and review errors. + errors o))#rs 7lease )onta)t SAP s#77ort. +!7ortant 7re)ondition or r#nning V&47 is the i!7le!entation o all notes or the V&479 see ,elo5.
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3=%14( 73(4(% 717473 70/(%% (o7tional) //0742 /%/013 (o7tional) /00334 %(0143 %7==40 %421/1 %3/(=4 %27301 (rrrelS6) 7/(103 (rrrelS 6) 3((777
Re7ort or saving sales do)#!ents 5itho#t )hanges V&47' +n)orre)t listing o O17 errors V&47' -o error )ode lag 5ith !i;ed t$7es V&47' Pa)8age 7ro)essing via )ontrol lines +n)orre)t error !essage O2% in V&47 A#thori@ation )he)8 o #7date #n)tion V&47 +n)orre)t stat#s deter!ination (header) in V&47 Cinor s#,seB#ent )orre)tions ro! -ote %421/1 (V&47) A)tivation' re eren)e 7ro)ed#re VBRR in V&47 Orror )orre)tions in transa)tion V&47 O;tension o s$nta; 5arnings in V&47 +n)orre)t !essages 5ith )ategor$ X6X in V&47 V&47' Orror O17 in )ase o several do)#!ents Re7ort' )onsisten)$ )he)8 o reven#e ta,les (V&47)
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-.,
% 4onitoring +ith 6041
V.4/ $verview 2his )o!7are re7ort serves to e;7lain the ,alan)e o an a))r#als a))o#nt #sed in the Reven#e Re)ognition9 or to )he)8 5hether this ,alan)e )orres7onds to the S6 data (VBROV; ta,les). +ts 7ri!ar$ ai! is to tra)e ,alan)es and not to tra)e 7ossi,le in)onsisten)ies ,et5een S6 and &+. 2ransa)tion V&47 (+n)onsisten)$ 3he)8 in Reven#e 2a,les) is availa,le or this 7#r7ose.
V.4/ selection 7arameter

Ho# !#st/)an start the sele)tion 5ith the ollo5ing sele)tion 7ara!eters ' 1. 3o!7an$ )ode (reB#ired entr$ ield) Onter the )o!7an$ )ode o the a))r#als a))o#nt to ,e )he)8ed. 2. G/? a))o#nt ( reB#ired entr$ ield) Onter the a))r#als a))o#nt to ,e )he)8ed. 3. Posting 7eriod ro!/ to (reB#ired entr$ ield) Onter the 7eriod to ,e )he)8ed in 7osting 7eriods. 4. +ndi)ator' *nl$ -ot 3leared 6o)#!ents (o7tional entr$ ield) + $o# set this indi)ator9 onl$ a)tions 5ith in)o!7lete reven#e re)ognitions (reven#e 7ostings and ,illing do)#!ent 7ostings) are ta8en into a))o#nt9 ,e)a#se onl$ these 7ostings are ne)essar$ or an e;7lanation o the ,alan)e. Ao5ever9 to tra)e the ,alan)e9 it !a$ ,e ne)essar$ or the s$ste! to also dis7la$ )o!7leted ()leared) reven#e re)ognition 7ro)esses. +n this )ase9 the indi)ator !#st not ,e set.
Results o8 V.4/
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent + the ne)essar$ sele)tion 7ara!eters 5ere set and the re7ort is started9 a s7lit s)reen a77ears.

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1.1.1.-,
"77er 7art o8 t>e screen - Balances
Aere 7er )#rren)$ di erent ,alan)es are dis7la$ed. &or ea)h )#rren)$ in the or! o a )al)#lation. 2he )al)#lation )onsists o the ollo5ing' a) Balan)e ro! reven#e re)ognitions 2his ,alan)e is deter!ined ro! the 7osted reven#e lines in the VBROVO ta,le. 2hese are the reven#e a!o#nts that 5ere re)ogni@ed in the sele)ted 7eriod a))ording to S6. ,) Balan)e ro! ,illing do)#!ents 2his ,alan)e is deter!ined ro! the 7osted9 ,illing ite!s in the VBROVR ta,le that are relevant or reven#e re)ognition. 2hese are the reven#e a!o#nts that 5ere de erred in the sele)ted 7eriod a))ording to S6. )) Balan)e ro! other 7ostings + not onl$ the reven#e re)ognition 7ro)ess (V&44/V&4//V&01/V&02/V&N3) ,#t also other &+ transa)tions s#)h as &B01 7osted to the sele)ted a))r#als a))o#nt9 then these val#es are not 8no5n in S6 (VBROV; ta,les). 2his a77ears to res#lt in an in)onsisten)$ ,et5een S6 and &+9 ,#t there reall$ is no in)onsisten)$ at all. d) 2otal ,alan)e 2his is the ,alan)e o the a))r#als a))o#nt or the sele)ted 7eriod that 5as deter!ined in &+. + $o# no5 ta8e the ,alan)e o reven#e re)ognitions9 !in#s the ,alan)e o ,illing do)#!ents and !in#s the ,alan)e o other 7ostings9 then the res#lt sho#ld re le)t the total ,alan)e in &+. + this is not the )ase9 this res#lt !#st ,e anal$@ed #rther9 sin)e there is an in)onsisten)$ ,et5een &+ and S6. 2ransa)tions V&47 and V&4% (a!ong others) are availa,le or #rther anal$sis.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent 1.1.1.-1 )ower 7art o8 t>e screen - VBR VE rows BSD ta@lesC 2his is 5here S6 detail data (VBROV; ta,les) )on)erning the sele)tion at sales and distri,#tion do)#!ent ite! level is listed. (2he total in the LBalan)eL )ol#!n !#st eB#al the total ,alan)e in &+). + the totals are di erent9 there are in)onsisten)ies ,et5een &+ and S6
2he ollo5ing val#es are dis7la$ed or the ite!s' a) Billed reven#es &or the relevant do)#!ent ite!9 the reven#e ,illed in the sele)ted 7eriod is dis7la$ed9 ,ased on the ,illing ite!s relevant or reven#e re)ognition (this is the reven#e that 5as 7osted to the sele)ted a))r#als a))o#nt). 6ata is retrieved #sing the re eren)e line ta,le (VBROVR). ,) Re)ogni@ed reven#es &or the relevant do)#!ent ite!9 the reven#e re)ogni@ed in the sele)ted 7eriod is dis7la$ed9 ,ased on the VBROVO ta,le (this is the reven#e that 5as 7osted to the sele)ted a))r#als a))o#nt). 6ata is retrieved #sing the reven#e line ta,le (VBROVO). )) A))r#ed total val#e 2his is the reven#e a!o#nt o the do)#!ent ite! to ,e re)ogni@ed at a))r#als a))o#nt level. 6ata is retrieved #sing the )ontrol ro5 ta,le (VBROV4) in 5hi)h the relevant a))r#ed total val#e is #7dated.
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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent d) Balan)e
2his ,alan)e at do)#!ent ite! level is )al)#lated ,$ s#,tra)ting the re)ogni@ed reven#es ro! the ,illed reven#es.
1.1.1.-/
Additional 8unction
+n addition to the s)reen des)ri,ed a,ove9 $o# )an also re)eive !ore detailed in or!ation a) Billing do)#!ents (&%) 2his is 5here the ,illing ite!s that are relevant or the sele)ted do)#!ent ite! are dis7la$ed. A <#!7 to the res7e)tive ,illing do)#!ent is also 7ossi,le.
,) *ther &+ do)#!ents (&/) + ,alan)es e;ist ro! other 7ostings9 the a))o#nting do)#!ents 5hi)h res#lted in these ,alan)es are dis7la$ed here. A <#!7 to the res7e)tive a))o#nting do)#!ent is also 7ossi,le.
)) *vervie5 (&7) 2his is 5here the reven#e re)ognition data that is relevant or the sele)ted do)#!ent ite! is listed. 2his is done in 2ransa)tion V&4% 1 LReven#e Re)ognition' *vervie5.L &or !ore in or!ation9 see -ote 7=7174.
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7 &#n)tional enhan)e!ents
1 .unctional en>ancements
&ollo5ing is an overvie5 o the te)hni)al e;tensions and ne5 additions )ontained in the s7e)ial S#77ort Pa)8age . 4/3 470 SP4(9 additional notes ro! note =13=%0 SP239 additional notes ro! note =13=%0
Be)a#se o their si@e and )o!7le;it$9 these !odi i)ations )annot ,e 7er or!ed !an#all$ or ,$ #sing the SAP -ote Assistant.
2he #n)tions o ea)h e;tension are des)ri,ed in detail in the )o!7osite SAP -ote =00(=3. 1. :7dating reven#e re)ognition data on sales do)#!ent +n so!e )ases9 reven#e re)ognition data has to ,e redeter!ined9 5hen goods are iss#ed or invoi)es are )reated. 2his !eans9 that the sales do)#!ent also !#st ,e )hanged to re le)t the ne5 data. Previo#sl$9 the data had to ,e #7dated #sing re7ort FFTSA?OST6*3T3AA-GO (!an#all$ or as a <o,). -o59 re7ort FFTSA?OST6*3T3AA-GO has ,een re7la)ed ,$ transa)tion V&42 and re7ort S6RRAV%4. 2here are no5 t5o availa,le o7tions' +!!ediate #7date o sales do)#!ents9 5hen invoi)es are )reated and the iss#e o goods is 7osted. &lagging do)#!ents9 that are to ,e #7dated and #7dating the! at a later ti!e ,$ )alling transa)tion V&42. 2. Codi i)ation o lo)8ing logi) in V&44/V&4/ 2he 7ro)essing logi) in transa)tions V&44 and V&4/ has ,een )hanged to ena,le r#nning V&44/V&4/ in 7arallel 5ith invoi)ing. 2he #ser inter a)e has also ,een i!7roved. :sers re)eive detailed in or!ation a,o#t 5hi)h reven#es are to ,e 7osted. A ter the$ are 7osted9 the #71to1date val#es are dis7la$ed on s)reen. 3. (Can#all$) )o!7leting )ontra)ts / )orre)tion ro5s or )ontra)ts &or )ontra)ts9 there 5as no de inition in the s$ste! to state9 5hen a 7ro)ess 5as inished. 2o deal 5ith this9 a ne5 66+3 ield 5as set #7 in ta,les VB:P/VB:4 (CA-O4 S !an#al end o )ontra)t). :sing this ield9 )ontra)ts )an ,e )losed or )o!7leted. A reven#e re)ognition )orre)tion ro5 or )ontra)ts )an still ,e )reated 5ith it.
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4no5ledge 6o)#!ent
7 &#n)tional enhan)e!ents
4no5ledge 6o)#!ent 4. Stat#s deter!ination V&44 sets the stat#s in VB:P. V&44 also 5rites an entr$ in ta,le VBROV3. 2he overall stat#s is then set ,$ 7rogra! S6RRAV%4 (see 7oint 1). %. Re7ort or re)on)iliation/re7rod#)e1a,ilit$ o a))r#als a))o#nts 0ith a ne5 re7ort (transa)tion V&4=)9 the ,alan)e o an a))r#als a))o#nt )an ,e anal$@ed a)ross 7eriods. Ho# !#st #se notes 7(=033 and 7=012/ to ,e a,le to r#n this re7ort. 2he$ )reate the ne)essar$ data !odel. + $o# do not #se these notes9 transa)tion V&4= 5ill not 5or8 5ith the do)#!ents. /. O;tension o transa)tion V&4% 2he re7ort 5as set to A?V GR+6. 2he )ontrol ro5s are dis7la$ed and VBROVO )an ,e dis7la$ed. VPRS is still in)or7orated into the dis7la$9 and lin8s to the asso)iated S6 and i;ed do)#!ents are 7ossi,le. 7. 3hanging the )an)ellation #7date V&4/ 2he ield ROV&+N 5as added to ta,le VBROVO. 0ith this ield9 so#r)e and )an)ellation lines )an ,e #7dated se7aratel$. 2his is ne)essar$ to dis7la$ )an)ellation ro5s in the 7ro)ess and data )ontrol #n)tions !ore )learl$. =. Orror handling in a))o#nt deter!ination A))o#nt deter!ination is not interr#7ted9 i a )ondition9 that is relevant to reven#e re)ognition9 is entered9 ,#t or 5hi)h no a))r#als a))o#nt 5as s7e)i ied in )#sto!i@ing. *nl$ 5hen all )onditions have ,een 7ro)essed9 the s$ste! ret#rns the in)o!7lete noti i)ation. (. Ar)hiving or the reven#e re)ognition ta,les A ne5 ar)hive o,<e)t (S6TVBROV) is availa,le. Ar)hiving is no5 inde7endent ro! the order or invoi)ing. +t does not ta8e 7la)e #ntil the so#r)e o,<e)ts have ,een ar)hived.
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= Restri)tions ro! S6 side
/ Restrictions 8rom SD side 1.1 "eneral restrictions

2he order/)ontra)t has to in)l#de a ,illing 7lan or at least )ontra)t data9 i $o# are #sing ti!e related reven#e re)ognition (A or 6). 2he do)#!ent t$7e or the reven#e re)ognition do)#!ent is LRVL. 2his assign!ent is hard )oded and an internal n#!,er range is !andator$. 0hen #sing re7ort FFV&44A- (V&44 in the ,a)8gro#nd) and an error o))#rs d#ring the 7osting o &+ do)#!ents9 the s$ste! triggers )o!!and R*??BA34 0*R4 and th#s the )reation o the a))o#nting do)#!ents is 7revented or the entire 7a)8et and an error log is 5ritten. A )#rrent 7ro)essing 7a)8et )onsists o a !a;i!#! o ((( )ontrol lines. (valid onl$ or s$ste!s ,e ore Rel 4/39 S7 4( or Rel 470 S7 23)
1.2 (ccount restrictions

Se7arate a))o#nts or G/? a))o#nt and de erred reven#e a))o#nt have to ,e !aintained in )#sto!i@ing9 transa)tion V4*A (see note 777((/). 2hird a))o#nt or the #n,illed re)eiva,les !#st ,e !aintained in )#sto!i@ing9 transa)tion *V:R (see note 777((/). 2he G/? a))o#nt !#st ,e di erent ro! the de erred reven#e a))o#nt and ro! the #n,illed re)eiva,les a))o#nt. *ther5ise no DrealE reven#e re)ognition )an ta8e 7la)e. -ote %/=227 has to ,e i!7le!ented. 2here !#st ,e no )hange o the reven#e re)ognition a))o#nts in )ase o )ontra)ts 5ith )all1o orders #sing reven#e re)ognition relevan)e DBE.
1.3 Cost restrictions

+n the )#sto!i@ing o 3*1PA the )osting ,ased 7ro ita,ilit$ anal$sis has to ,e a)tive (see transa)tion 4O4+). + in the 3* do)#!ent the val#e o ea)h )ondition has to ,e listed9 there !#st ,e di erent a))o#nts or ea)h )ondition. 0ith the reven#e re)ognition #n)tionalit$ )osts 5ill ,e 7assed to 3*1PA d#ring the reven#e re)ognition r#n9 i the ollo5ing 7re)onditions are !et' o o VPRS )ondition has to ,e statisti)al and 4-2HP has to ,e DGE 2he ite! !#st not have an a))o#nt assign!ent o,<e)t asso)iated 5ith it. Relevant a))o#nt assign!ent o,<e)ts are' A:&-R9 VBO?V / P*S-V9 PSTPS2TP-R.
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent 2his !eans that 7osting o VPRS )ondition or ite!s relevant or reven#e re)ognition de7end on the non1e;isten)e o an a))o#nt assign!ent o,<e)t. + the ite! has an a))o#nt assign!ent o,<e)t9 VPRS 5ill ,e ignored d#ring the reven#e re)ognition r#n and the )osts are 7osted 5ith releasing o the invoi)e. +n this )ase reven#es and )osts are 7osted at di erent ti!es. + the VPRS )ondition is set as a))r#al1relevant )ost )ondition (N4*CV14R:O4 S DNE)9 the )ost (VPRS) is 7osted dire)tl$ as an a))r#al in the inan)ial a))o#nting. An a))r#al o the )osts in the reven#e re)ognition does not o))#r9 that is9 neither d#ring the ,illing nor d#ring the a)t#al reven#e re)ognition the )ost is )onsidered. A single statisti)al VPRS )ondition 5itho#t a reven#e )ondition )annot ,e 7ro)essed. 2o 7ost a VPRS )ondition ,$ the reven#e re)ognition and not ,$ ,illing9 the s$ste! reB#ires a relevant 7ri)ing )ondition. 0hen #sing ti!e ,ased reven#e re)ognition the )ost a!o#nt 7er 7eriod is )al)#lated ro! the total )ost a!o#nt in the sa!e 5a$9 the reven#e 7er 7eriod is )al)#lated'
o o
0hen #sing a 7eriodi) ,illing 7lan the val#e o the VPRS )ondition is )onsidered in ea)h 7eriod. 0hen #sing 7artial ,illing 7lan the val#e o the VPRS )ondition is s7lit.
0hen #sing 7er or!an)e ,ased reven#e re)ognition the total )ost a!o#nt or the event is 7osted in the 7eriod the event o))#rs. O;)e7tions' 1 + the goods iss#e 7osting is non1val#ated the )osts are deter1 !ined ro! the sales order ite!. 1 + the val#ation is done at ite! level in a ,at)h !aterial the )osts are deter!ined ro! the sales order ite!.
1.4 (d7ustment restrictions

2here are di erent )hanges 7ossi,le9 5hi)h 5ill a e)t reven#e re)ognition data' o o o o ti!e ad<#st!ents 7ri)e ad<#st!ents )hanges o the )ontra)t data )hanges o the ,illing 7lan data' end date (&P?A1O-6A2) dates ro! (&P?A1?*6A2)9 dates to (&P?A12-6A2). add settle!ent 7eriods !an#all$ delete settle!ent 7eriods !an#all$ )hange o a )ondition val#e in the sales do)#!ent )hange o a )ondition val#e in the ,illing do)#!ent
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Pri)e ad<#st!ents )an ,e'
4no5ledge 6o)#!ent 4no5ledge 6o)#!ent o add a )ondition in the sales do)#!ent o add a )ondition in the ,illing do)#!ent
+ a ,illing 7lan is #sed9 the ,illing 7lan data has to ,e #7dated a ter the )hanges9 other5ise there is no VBROVP #7date. Pre)onditions' o 2he 3orr ield (&P?A1A:24*RR) has to ,e set9 so that a )orre)tion settle!ent 7eriod is )reated 5ithin the ,illing 7lan and then the VBROVP ta,les are #7dated a))ording to the )hange. +n the )#sto!i@ing o the #sed data )ategor$9 5hi)h is assigned to the ,illing 7lan t$7e9 the 7ri)ing t$7e !#st not ,e set to DBE. 2hen the ,illing val#e 5ill ,e redeter!ined and the VBROVP ta,les are #7dated (e;)e7t or the settle!ent 7eriods that are invoi)ed).
+ a )ondition is added !an#all$ in the invoi)e9 not in the )ontra)t/order9 and the ne5 )ondition is #sing se7arate a))o#nts9 the related )onditions have to ,e )lassi ied in a 5a$ that the$ are no longer relevant or reven#e re)ognition. 2he val#e o those )onditions 5ill ,e 7osted dire)tl$ to a reven#e a))o#nt and not to a )learing a))o#nt. Please have loo8 to note 4(/721. 2his iss#e a77lies 5hen #sing reven#e re)ognition !ethod DAE or DBE. + a )ondition is added !an#all$ in the sales do)#!ent and also a ti!e ad<#st!ent is done9 e.g. a ne5 settle!ent 7eriod is added9 the val#e o the ne5 )ondition is 7o7#lated in reven#e lines or the entire validit$ 7eriod and not onl$ or the ne5 settle!ent 7eriod. o o + the ne5 )ondition has its o5n G/? a))o#nt9 se7arate reven#e lines are )reated. + or the ne5 )ondition the sa!e G/? a))o#nt is deter!ined as or the other )onditions9 the e;isting reven#e lines are #7dated and9 in )ase o alread$ re)ogni@ed reven#es9 ad<#st!ent lines are )reated.
2his is standard #n)tionalit$ d#e to the a)t9 that 7ri)ing o))#rs at ite! level and not at the level o the settle!ent 7eriods. -o )he)8 is done to see9 i the )ondition is onl$ valid or one settle!ent 7eriod. + the net val#e to ,e re)ogni@ed in the ite! relevant or reven#e re)ognition 5ill ,e )hanged and i reven#es have alread$ ,een 7osted9 the s$ste! !#st ena,le a )orre)tion 7osting or the di eren)e a!o#nt. 2his !eans9 that the s$ste! )onsiders the ne5 sit#ation in 5hole and )he)8s9 5hi)h )orre)tion is ne)essar$ ,$ )o!7aring the old and the ne5 a!o#nt or ea)h 7eriod. 2he total di eren)e is added to the val#e o the irst o7en 7eriod (5here VBROVO1RRS2A S LAL). &or the ne5 7eriods the a!o#nt9 5hi)h has to ,e re)ogni@ed a))ording to the ne5 net val#e9 5ill ,e set. + a sales order is relevant or 7er or!an)e ,ased reven#e re)ognition and ad<#st!ents are ne)essar$ in )ase o #nder/over the val#e9 5hi)h 5ill ,e invoi)ed has to ,e )onsidered as reven#e and 7osted to the G/? a))o#nt. + the order ite! is relevant or Ddeliver$1related1invoi)ingE (&4RO? S A)9 it is
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4no5ledge 6o)#!ent
4no5ledge 6o)#!ent ne)essar$ to ad<#st the B#antit$ o the order a))ording the deliver$ B#antit$. + the order ite! is relevant or Dorder1related1invoi)ingE (&4RO? S B or +)9 it is ne)essar$ to ad<#st the reven#es and to )o!7lete the order 7ro)ess. 2his is done ,$ the s$ste! as soon as a reason or re<e)tion is set. + a sales order is relevant or 7er or!an)e ,ased reven#e re)ognition and ad<#st!ents are ne)essar$ in )ase o a 7ri)ing )hange in the sales order9 the ad<#st!ent is onl$ done9 i there 5as no invoi)e )reated and i the deliver$ 5as )o!7leted.
1., #estrictions for specific processes

3ontra)ts 5ith )all1o orders #sing reven#e re)ognition relevan)e DBE' o
2he )all1o order ite!s have to ,e lin8ed to a )ontra)t ite! (e.g. assort!ent #n)tionalit$). Can#all$ added ite!s in )all1o orders 5itho#t lin8 to a )ontra)t ite! are handled se7aratel$. 2here !#st ,e no )hanges o the reven#e re)ognition a))o#nts (6/R a))o#nt / :/R a))o#nt). 2here !#st ,e no over/#nder deliver$ o the )all1o order ite!s. + there is a di eren)e ,et5een ,illed and re)ogni@ed val#e9 it has to ,e 7osted ,$ a )redit !e!o. 2he )reation o a )redit !e!o 5ith re eren)e to a )redit !e!o reB#est doesnEt lead to the )learing o the ,alan)e and there ore a )redit !e!o has to ,e )reated 5ith re eren)e to the ,illing do)#!ent. A ter invoi)ing9 there !#st ,e no )hanging o )ondition val#es and/or ti!e ad<#st!ents in )ontra)t and/or )all1o 1order. Be ore invoi)ing9 there !#st ,e no )hanges to the )ondition val#es and/or ti!e ad<#st!ents in the )all1o order ite!s9 5hi)h are not done in the )orres7onding )ontra)t ite!s.
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( *ther restri)tions
5 $t>er restrictions 2.1 #86#8C and 9:95#86#8C Postings

Please 8ee7 in !ind9 that reven#e re)ognition relevant invoi)e 7ositions al5a$s 7ost either to the 6/R or the :/R a))o#nt9 ,#t never to the reven#es a))o#nt. -on1reven#e re)ognition relevant invoi)e 7ositions in the sa!e invoi)e al5a$s 7ost to the reven#es a))o#nt9 ,#t never to the 6/R or the :/R a))o#nt. 2o disting#ish reven#e re)ognition 7ostings ro! other 7ostings 5itho#t reven#e re)ognition1relevan)e on the reven#es a))o#nt the reven#e re)ognition1val#es )an ,e deter!ined via header ield B4P&1A02HP (VBRR or or!er VBA4).
&or 6/R and :/R a))o#nts onl$ reven#e re)ognition relevant 7ostings are allo5ed. 2his !eans that onl$ 7ostings ro! invoi)es (5ith reven#e re)ognition1 relevan)e) and 7ostings ro! reven#e re)ognition (V&44 / V&4/) are allo5ed. *ther5ise9 re)on)iliation ,e)o!es di i)#lt or i!7ossi,le. &or !an#all$ 7osted a))r#als or other ad<#st!ents9 se7arate a))o#nts shall ,e #sed.
2.2 Translation of foreign currencies

2he translation o oreign )#rren)ies )annot ,e a))o!7lished in logisti)s. 2he translation o oreign )#rren)ies is 7ossi,le on line ite! or on ,alan)es. 2o translate on a line ite! level9 the a))o#nt has to ,e set as Do7en ite! !anage!entE other5ise the ,alan)es )an onl$ ,e #7dated in oreign )#rren)$. A))ording to +AS9 ,alan)e sheet a))o#nts are generall$ translated #sing the )#rrent )losing e;)hange rate. -on1!onetar$ ite!s sho#ld ,e re7orted #sing the histori)al e;)hange rate (the e;)hange rate at the date the transa)tion 5as re)ogni@ed). A))ording to this #n,illed1 and de erred1a))o#nts are not reval#ated. 2he P>? a))o#nts are to ,e translated #sing the rates at the dates the transa)tions 5ere re)ogni@ed. Be)a#se this is !a$,e i!7ra)ti)al9 a77ro7riatel$ 5eighted average e;)hange rates )an ,e #sed. 2hese r#les a77l$ in )ase the lo)al )#rren)$ is the #n)tional )#rren)$ o the res7e)tive s#,sidiar$ (5hi)h is #s#all$ the )ase). 2hese r#les or translation o GAAP r#les. oreign )#rren)$ state!ents are si!ilar to :S1
0hen the o7en ite!s on the 6/R or the :/R a))o#nt are )leared at the end o the 7ro)ess (i.e. all invoi)es are )reated and all reven#es are re)ogni@ed)9 )#rren)$ di eren)es sho#ld ,e 7osted to a )#rren)$ di eren)es a))o#nt (P>? a))o#nt) a e)ting net in)o!e.
SAP AG
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10 +!7ortant to doYs
10 &m7ortant to do6s
:se go1live assess!ent o ering in the i!7le!entation 7hase. As trans er o old data into the reven#e re)ognition 7ro)esses is reB#ired9 )onsider SAPs )ons#lting o ering. Set #7 reven#e re)ognition #n)tionalit$ ,$ SAP )erti ied S6 and &+ )ons#ltants and a77rove it ,$ the res7onsi,le Aead o A))o#nting and9 i ne)essar$9 revie5 it ,$ the e;ternal a#ditor o the )o!7an$ 1 see )ha7ter %. Avoid 7rogra! !odi i)ations. 6onEt dea)tivate reven#e re)ognition in the 7rod#)tive s$ste! lands)a7e.
+!7ortant re!ar8s to )onsider in the <o, 7lanning' 1 -ever r#n invoi)ing in 7arallel !ode 5ith the V&44 o the reven#e re)ognition 7ro)ess. ,e ore 4/3 AP 4( or 470 AP 23 1 S)hed#le re7ort FFTSA?OST6*3T3AA-GO / S6RRAV%4. on a reg#lar ,asis to #7date the reven#e re)ognition data in )ase o ad<#st!ents. +!7ortant 7re)ondition or r#nning re7ort FFTSA?OST6*3T3AA-GO is the i!7le!entation o note %/=227. Conitor )ontin#o#sl$ the res#lts o the reven#e re)ognition 7ro)esses 1 see )ha7ter /. +!7le!ent the latest s#77ort 7a)8age9 es7e)iall$ the latest notes on reven#e re)ognition. Ca8e s#re that the #n)tional enhan)e!ents are i!7le!ented 1 see )ha7ter 7 and 11. 3onsider the latest version o the SAP R/3 Reven#e Re)ognition Best Pra)ti)es G#ide. 2he lin8 )an ,e o#nd in note 77(3/%. 6o not r#n V&44 and V&01 in 7arallel9 5hen $o#r s$ste! is not on the latest s#77ort 7a)8age or $o#r release.
SAP AG
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11 +!7ortant notes
11 &m7ortant notes
412//0 %0=30% %21/71 %/=227 %(=((7 /1=110 /2=020 /=17(0 /(/4// 731=/( 734%77
+n)orre)t stat#s in VBROV4 a ter VA029 VA429 V&44 ?ist o the &+/3* do)#!ents )ontains too !an$ -o )#rren)$ translation or ,illing do)#!ents A))o#nt )hanges )a#ses data in)onsisten)ies +n)orre)t )orre)tion lines or )ondition )hange +n)orre)t ,alan)e in VBROV4 or ,illing ite! val#e +n)orre)t )orre)tion ite!s 5ith )ategor$ B +n)orre)t &+ do)#!ents or a))r#al 7eriods 5ith +n)orre)t ad<#st!ent line or t$7e LBL 5ith )all1o -o )#!#lation in ,illing do)#!ents 5ith 7osting -o 5riting o )ontrol lines 5itho#t detail lines
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SAP R/3 SD Revenue Recognition - Best Practice: Knowledge Document

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SAP R/3 SD Revenue Recognition - Best Practice

SAP R/3 SD R #$%!&'&$! - B

(Based on R/3 Release 4.7)

Release+ Version 1.4 ro! o "#l$ 200%

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Reven#e Re)ognition 1 Best Pra)ti)e 4no5ledge 6o)#!ent

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Reven#e Re)ognition 1 Best Pra)ti)e

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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent

2 6es)ri7tion o B#siness Area

- Descri7tion o8 Business Area

2.1 The available methods include:

2.2 The trigger and impact of the methods are:

2.3 Typical Core Business Processes using the methods are:

2 6es)ri7tion o B#siness Area

2.4 Business Process pecific !nformation

4no5ledge 6o)#!ent 4no5ledge 6o)#!ent

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3 &m7lementing Revenue Recognition 3.1 "etting started #$3 % #evenue #ecognition

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SAP AG 03/2010. All rights reserved.

4no5ledge 6o)#!ent 4no5ledge 6o)#!ent

3 +!7le!enting Reven#e Re)ognition

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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent

3 +!7le!enting Reven#e Re)ognition

*n 2a, J3ontrol dataK the ollo5ing ields have to ,e ill o#t'

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&ield J*nl$ ,alan)es in lo)al )#rren)$K (S4B11NSA?A) to no

3 +!7le!enting Reven#e Re)ognition

Aere <#st JQK or JPK are #sed.

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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent 1.1.1.4 Revenue account

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4no5ledge 6o)#!ent 4no5ledge 6o)#!ent

3 +!7le!enting Reven#e Re)ognition

4no5ledge 6o)#!ent 4no5ledge 6o)#!ent &ield Jrelev. or ,illingK'

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