Account Determination MM en US

Account-Determination - Baseline US
Balance Sheet Accounts

Listing of accounts depending on valuation class used by Baseline scenarios
Profit & Loss Accounts
Listing of accounts depending on valuation class used by Baseline scenarios
Accounts OBYC
Download of content of table T030 (with general modification as used by Baseline)
Material Type
Material types use by Baseline
Valuation Class
Valutation Classes used by Baseline
General Settings
Gerneral customizing settings concerning MM-Account-Determination
Transaction
Explanation of transaction keys of MM account posting
FI Account Determination
Tables T030(x)s and T001U contain entries to determine the financial and intercompany transactions, respectively
FI Special GL
List of all Special GL
Fi Tax Accounts
FI Tax Accounts
Assets (AO90)
Asset Account Determination
CO (OKB9)
Default Cost Center Assignment
Auto SD (VKOA)
Account Assignment for SD
HCM
HR Account Determination
Tables T030(x)s and T001U contain entries to determine the financial and intercompany transactions, respectively
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* * * "blank"
ROH Raw materials 1 0001 3000
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HIBE Operating supplies 0002 3030
HIBE Operating supplies 2 0002 3031
ERSA Spare parts 0003 3040
LEIH Packaging and empties 0004 3050
HAWA Trading goods 0005 3100
DIEN Services 0006 3200
HALB Semifinished products 0008 7900
FERT Finished products 0009 7920
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Transaction Key
General Modification
Debit / Credit
Account Determination MM / Template Baseline <--> used transactions <-> V2.607
Baseline US / Chart of Account 0010 / Company Code 1000
BALANCE SHEET ACCOUNTS
Transaction Key
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ROH Raw materials 1 0001 3000 530000 / 530000
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FERT Finished products 0009 7920 530000 / 530000
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Transaction Key
Movement Type
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PROFIT & LOSS ACCOUNTS
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Movement Type
Debit / Credit
HIBE Operating supplies 0002 3030 510000 / 510000
HIBE Operating supplies 2 0002 3031 510000 / 510000
ERSA Spare parts 0003 3040 510006 / 510006
LEIH Packaging and empties 0004 3050 510005 / 510005
HAWA Trading goods 0005 3100 510080 / 510080
HALB Semifinished products 0008 7900 510010 / 510010
FERT Finished products 0009 7920 510020 / 510020
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520110 520100 399130 520010 / 520010 500000 / 500000
520110 520100 399140 520010 / 520010 500000 / 500000
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D / C D / C D / C D / C D / C
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
520060 / 520060 510090 / 510090 520040 / 520040 520040 / 520040 520075 / 520075
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GBB GBB GBB GBB
VAY VBO VBR ZBR
601 543/545 201/261 961
D / C D / C D / C D / C
510000
510000 / 510000 510085 / 510085 510000 / 510000 650005 / 650005
510000 / 510000 510085 / 510085 510000 / 510000 650005 / 650005
510086 / 510086
510000 / 510000 510085 / 510085 510000 / 510000 650005 / 650005
510000 / 510000 510085 / 510085 510000 / 510000 650005 / 650005
510000 / 510000 510085 / 510085 510006 / 510006 650005 / 650005
510005 / 510005 510085 / 510085 510005 / 510005 650005 / 650005
510080 / 510080 510085 / 510085 510080 / 510080 650005 / 650005
610010 / 610010 610010 / 610010
510010 / 510010 510085 / 510085 510010 / 510010 650005 / 650005
510020 / 510020 510085 / 510085 510020 / 510020 650005 / 650005
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GBB
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521/531
D / C
520076 / 520076
520076 / 520076
520076 / 520076
Chart of Accounts Account key Valuation Group General Modifier
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AKO 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 AUM 0001
0010 BO1
0010 BO2
0010 BO3
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSV 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 BSX 0001
0010 DIF
0010 EIN 0001
0010 EIN 0001
0010 EIN 0001
0010 EIN 0001
0010 EIN 0001
0010 EIN 0001
0010 EIN 0001
0010 EKG 0001
0010 EKG 0001
0010 EKG 0001
0010 EKG 0001
0010 EKG 0001
0010 EKG 0001
0010 EKG 0001
0010 FR1
0010 FR2
0010 FR3
0010 FR4
0010 FRE
0010 FRL 0001
0010 FRN 0001
0010 GBB 0001 AUA
0010 GBB 0001 AUA
0010 GBB 0001 AUF
0010 GBB 0001 AUF
0010 GBB 0001 AUF
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 BSA
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 INV
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAX
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VAY
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBO
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VBR
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VKA
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VNG
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQP
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 VQY
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZBR
0010 GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZNG
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOB
GBB 0001 ZOF
GBB 0001 ZOF
GBB 0001 ZOF
KDM
KDR
KON
PRD
PRD PRA
PRD PRF
PRG
PRP
PRY 0001
PRY 0001
PRY 0001
PRY 0001
PRY 0001
PRY 0001
PRY 0001
PRY 0001
PRY 0001
RAP 0001
RKA
RUE
UMB 0001
UMB 0001
UMB 0001
UMB 0001
UMB 0001
UMB 0001
UMB 0001
UMB 0001
UMB 0001
Valuation Class Account Account
3000 530000 530000
3001 530000 530000
3030 530000 530000
3031 530000 530000
3040 530000 530000
3050 530000 530000
3100 530000 530000
7900 530000 530000
7920 530000 530000
3000 520020 520020
3001 520020 520020
3030 520020 520020
3031 520020 520020
3040 520020 520020
3050 520020 520020
3100 520020 520020
7900 520020 520020
7920 520020 520020
217700 217700
700050 700050
530000 530000
3000 520085 520085
3001 520085 520085
3030 520085 520085
3031 520085 520085
3040 520085 520085
3050 520085 520085
3100 520085 520085
7900 520085 520085
7920 520085 520085
3000 131000 131000
3001 131000 131000
3030 131000 131000
3031 131000 131000
3040 131000 131000
3050 135030 135030
3100 135075 135075
7900 133000 133000
7920 134000 134000
530030 530030
3000
3001
3030
3031
3040
3050
3100
3000
3001
3030
3031
3040
3050
3100
217300 217300
217300 217300
217400 217400
217400 217400
650085 650085
650085 650085
7900 520110 520110
7920 520110 520110
3000 510000 510000
7900 520100 520100
7920 520100 520100
3000 399110 399110
3001 399110 399110
3030 399110 399110
3031 399110 399110
3040 399110 399110
3050 399110 399110
3100 399175 399175
7900 399130 399130
7920 399140 399140
3000 520010 520010
3001 520010 520010
3030 520010 520010
3031 520010 520010
3040 520010 520010
3050 520010 520010
3100 520010 520010
7900 520010 520010
7920 520010 520010
3000 500000 500000
3001 500000 500000
3030 500000 500000
3031 500000 500000
3040 500000 500000
3050 500000 500000
3100 500000 500000
7900 500000 500000
7920 500000 500000
3000 510000 510000
3001 510000 510000
3030 510000 510000
3031 510000 510000
3040 510000 510000
3050 510005 510005
3100 510080 510080
3200 610010 610010
7900 510010 510010
7920 510020 510020
3000 510085 510085
3001 510085 510085
3030 510085 510085
3031 510085 510085
3040 510085 510085
3050 510085 510085
3100 510085 510085
7900 510085 510085
7920 510085 510085
510000 510000
3000 510000 510000
3001 510000 510000
3030 510000 510000
3031 510000 510000
3040 510006 510006
3050 510005 510005
3100 510080 510080
3200 610010 610010
7900 510010 510010
7920 510020 510020
3000 510000 510000
3001 510000 510000
3030 510000 510000
3031 510000 510000
3040 510006 510006
3050 510005 510005
3100 510080 510080
7900 510010 510010
7920 510020 510020
3000 520060 520060
3001 520060 520060
3030 520060 520060
3031 520060 520060
3040 520060 520060
3050 520060 520060
3100 520060 520060
7900 520060 520060
7920 520060 520060
3000 520040 520040
3001 520040 520040
3030 520040 520040
3031 520040 520040
3040 520040 520040
3050 520040 520040
3100 520040 520040
7900 520040 520040
7920 520040 520040
3000 520040 520040
3001 520040 520040
3030 520040 520040
3031 520040 520040
3040 520040 520040
3050 520040 520040
3100 520040 520040
7900 520040 520040
7920 520040 520040
3000 650005 650005
3001 650005 650005
3030 650005 650005
3031 650005 650005
3040 650005 650005
3050 650005 650005
3100 650005 650005
7900 650005 650005
7920 650005 650005
3000 510090 510090
3001 510090 510090
3030 510090 510090
3031 510090 510090
3040 510090 510090
3050 510090 510090
3100 510090 510090
7900 510090 510090
7920 510090 510090
3000 520075 520075
3001 520075 520075
3030 520075 520075
3031 520075 520075
3040 520075 520075
3050 520075 520075
3100 520075 520075
7900 520075 520075
7920 520075 520075
3050 520076 520076
7900 520076 520076
7920 520076 520076
700400 700400
700400 700400
211100 211100
530000 530000
530000 530000
530050 530050
520020 520020
530050 530050
3000 530000 530000
3001 530000 530000
3030 530000 530000
3031 530000 530000
3040 530000 530000
3050 530000 530000
3100 530000 530000
7900 530000 530000
7920 530000 530000
530000 530000
213500 213500
217300 217300
3000 520000 520000
3001 520000 520000
3030 520000 520000
3031 520000 520000
3040 520000 520000
3050 520000 520000
3100 520000 520000
7900 520000 520000
7920 520000 520000
Note
Expense/revenue from consign.mat.consum.
Expense/revenue from stock transfer
Rebates
Rebates
Rebates
Change in stock account
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Inventory Posting
Materials management small differences
Purchase account
Purchase account
Purchase account
Purchase account
Purchase account
Purchase account
Purchase account
Purchase offsetting account
Freight clearing
Freight provisions
Customs clearing
Customs provisions
Purchasing freight account
External activity
Incidental costs of external activities
Offsetting entry for inventory posting
Materials management exch.rate diffs
MM exchange rate rounding differences
Consignment payables
Cost (price) differences
Price Differences (Mat. Ledger, AVR)
Product cost collector price differences
Cost (price) differences (mater.ledger)
Expense/revenue from revaluation
Inv.reductions from log.inv.verification
Neutral provisions
Gain/loss from revaluation
Material Type / Baseline US
Material Type Description Acct cat. ref. Description
ROH Raw materials 0001 Reference for raw materials
HIBE Operating supplies 0002 Ref. for operating supplies
ERSA Spare Parts 0003 Reference for spare parts
LEIH Returnable packaging 0004 Reference for packaging
HAWA Trading Goods 0005 Reference for trading goods
DIEN Service 0006 Reference for services
HALB Semifinished Product 0008 Ref. for semifinished products
FERT Finished Product 0009 Ref. for finished products
Valuation Classes / Baseline US
Valuation Classes Description Acct cat. ref. Description
3000 Raw materials 1 0001 Reference for raw materials
3001 Raw materials 2 0001 Reference for raw materials
3030 Operating supplies 0002 Ref. for operating supplies
3031 Operating supplies 2 0002 Ref. for operating supplies
3040 Spare parts 0003 Reference for spare parts
3050 Packaging and empties 0004 Reference for packaging
3100 Trading goods 0005 Reference for trading goods
3200 Services 0006 Reference for services
7900 Semifinished products 0008 Ref. for semifinished products
7920 Finished products 0009 Ref. for finished products
YB30 Subcontracting 0001 Reference for raw materials
General Settings / Baseline US
Valuation area: plant
Spit material valuation: not active
Valuation grouping code: active
General modification GBB: active
General modification PRD: active
General modification KON: not active
Chart of accounts: 10
Transactions
Agency business: income (AG1)
Agency business: turnover (AG2)
Agency business: expense (AG3)
Expense/revenue from consumption of consignment material (AKO)
Expenditure/income from transfer posting (AUM)
Provisions for subsequent (end-of-period rebate) settlement (BO1)
Income from subsequent settlement (BO2)
The rebate income generated in the course of "subsequent settlement" (end-of-period rebate settlement) is posted via this transaction.
Income from subsequent settlement after actual settlement (BO3)
Supplementary entry for stock (BSD)
Change in stock (BSV)
Stock posting (BSX)
This transaction is used for all postings to stock accounts. Such postings are effected, for example:
In inventory management in the case of goods receipts to own stock and goods issues from own stock
Caution
Take care to ensure that:
A stock account is not used for any transaction other than BSX
Postings are not made to the account manually
The account is not changed in the productive system before all stock has been booked out of it
Otherwise differences would arise between the total stock value of the material master records and the balance on the stock account.
Account determination of valuated sales order stock and project stock
Revaluation of other consumption (COC)
This transaction/event key is required for the revaluation of consumption in Actual Costing/Material Ledger.
The header account is determined using the transaction/event key COC.
Del credere (DEL)
Small differences, Materials Management (DIF)
Purchase account(EIN), purchase offsetting account (EKG), freight purchase account (FRE)
These transactions are used only if Purchase Account Management is active in the company code.
Note
Before you use this function, check whether you need to use it in your country.
Freight clearing (FR1), provision for freight charges (FR2), customs duty clearing (FR3), provision for customs duty (FR4)
You can also enter your own transactions for delivery costs in condition types.
External service (FRL)
The transaction is used for goods and invoice receipts in connection with subcontract orders.
External service, delivery costs (FRN)
This transaction is used for delivery costs (incidental costs of procurement) in connection with subcontract orders.
Offsetting entry for stock posting (GBB)
AUA: for order settlement
AUF: for goods receipts for orders (without account assignment)
and for order settlement if AUA is not maintained
AUI: Subsequent adjustment of actual price from cost center directly
to material (with account assignment)
BSA: for initial entry of stock balances
INV: for expenditure/income from inventory differences
VAX: for goods issues for sales orders without
account assignment object (the account is not a cost element)
VAY: for goods issues for sales orders with
account assignment object (account is a cost element)
VBO: for consumption from stock of material provided to vendor
VBR: for internal goods issues (for example, for cost center)
VKA: for sales order account assignment
(for example, for individual purchase order)
VKP: for project account assignment (for example, for individual PO)
VNG: for scrapping/destruction
VQP: for sample withdrawals without account assignment
VQY: for sample withdrawals with account assignment
ZOB: for goods receipts without purchase orders (mvt type 501)
ZOF: for goods receipts without production orders
(mvt types 521 and 531)
Caution
Note that the goods movement is valuated with the valuation price of the material if no external amount has been entered.
Purchase order with account assignment (KBS)
Exchange Rate Differences Materials Management(AVR) (KDG)
Exchange rate differences in the case of open items (KDM)
Differences due to exchange rate rounding, Materials Management (KDR)
Exchange Rate Differences from Lower Levels (KDV)
Consignment liabilities (KON)
None for consignment liabilities
PIP for pipeline liabilities
Offsetting entry for price differences in cost object hierarchies (KTR)
Accruals and deferrals account (material ledger) (LKW)
Price Difference from Exploded WIP (Lar.) (PRA)
Differences (AVR Price) (PRC)
Price differences (PRD)
None for goods and invoice receipts against purchase orders
PRF for goods receipts against production orders and
order settlement
PRA for goods issues and other movements
PRU for transfer postings (price differences in the case
of external amounts)
Price Differences (Material Ledger, AVR) (PRG)
Price differences in cost object hierarchies (PRK)
Price Difference from Exploded WIP (Mat.) (PRM)
Price differences, product cost collector (PRP)
This transaction is currently used in the following instances only:
Production cost collector in Release 4.0
Product cost collector in IS Automotive Release 2.0 (product cost collector in connection with APO)
Offsetting entry: price differences, product cost collector (PRQ)
Price Differences from Lower Levels (PRV)
Price differences for material ledger (PRY)
In the course of settlement in the material ledger, price differences from the material ledger are posted with the transaction PRY.
Expense and revenue from revaluation (retroactive pricing, RAP)
Invoice reductions in Logistics Invoice Verification (RKA)
Provision for delivery costs (RUE)
Taxes in case of transfer posting GI/GR (TXO)
This transaction/event key is only relevant to Brazil (nota fiscal).
Revenue/expense from revaluation (UMB)
Expenditure/income from revaluation (UMD)
Unplanned delivery costs (UPF)
Input tax, Purchasing (VST)
Inflation posting (WGB)
Transaction/event key that posts inflation postings to a different account, within the handling of inflation process for the period-end closing.
Goods issue, revaluation (inflation) (WGI)
Goods receipt, revaluation (inflation) (WGR)
WIP from Price Differences (Internal Activity) (WPA)
WIP from Price Differences (Material) (WPM)
GR/IR clearing (WRX)
Caution
GR/IR clearing for material ledger (WRY)
This transaction/event key is not used from Release 4.0 onwards.
Transactions
Agency business: income (AG1)
This transaction can be used in agency business for income deriving from commission (e.g. del credere commission). The account key is
used in the calculation schemas for agency business to determine the associated revenue accounts.
Agency business: turnover (AG2)
This transaction can be used in agency business if turnover (business volume) postings are activated in Customizing for the payment types.
The account key is specified in Customizing for the billing type.
Agency business: expense (AG3)
This transaction can be used in agency business for commission expenses. The account key is used in the calculation schemas for agency
business to determine the associated expense accounts.
Expense/revenue from consumption of consignment material (AKO)
This transaction is used in Inventory Management in the case of withdrawals from consignment stock or when consignment stock is
transferred to own stock if the material is subject to standard price control and the consignment price differs from the standard price.
Expenditure/income from transfer posting (AUM)
This transaction is used for transfer postings from one material to another if the complete value of the issuing material cannot be posted to
the value of the receiving material. This applies both to materials with standard price control and to materials with moving average price
control. Price differences can arise for materials with moving average price if stock levels are negative and the stock value becomes
unrealistic as a result of the posting. Transaction AUM can be used irrespective of whether the transfer posting involves a transfer between
plants. The expenditure/income is added to the receiving material.
Provisions for subsequent (end-of-period rebate) settlement (BO1)
If you use the "subsequent settlement" function with regard to conditions (e.g. for period-end volume-based rebates), provisions for accrued
income are set up when goods receipts are recorded against purchase orders if this is defined for the condition type.
Income from subsequent settlement (BO2)
The rebate income generated in the course of "subsequent settlement" (end-of-period rebate settlement) is posted via this transaction.
Income from subsequent settlement after actual settlement (BO3)
If a goods receipt occurs after settlement accounting has been effected for a rebate arrangement, no further provisions for accrued rebate
income can be managed by the "subsequent settlement" facility. No postings should be made to the account normally used for such
provisions. As an alternative, you can use this transaction to post provisions for accrued rebate income to a separate account in cases such
as the one described.
Supplementary entry for stock (BSD)
This account is posted when closing entries are made for a cumulation run. This account is a supplementary account to the stock account;
that is, the stock account is added to it to determine the stock value that was calculated via the cumulation. In the process, the various
valuation areas (for example, commercial, tax), that are used in the balance sheet are taxed separately.
Change in stock (BSV)
Changes in stocks are posted in Inventory Management at the time goods receipts are recorded or subsequent adjustments made with
regard to subcontract orders.
If the account assigned here is defined as a cost element, you must specify a preliminary account assignment for the account in the table of
automatic account assignment specification (Customizing for Controlling) in order to be able to post goods receipts against subcontract
orders. In the standard system, cost center SC-1 is defined for this purpose.
Stock posting (BSX)
This transaction is used for all postings to stock accounts. Such postings are effected, for example:
In inventory management in the case of goods receipts to own stock and goods issues from own stock
In invoice verification, if price differences occur in connection with incoming invoices for materials valuated at moving average price and
there is adequate stock coverage
In order settlement, if the order is assigned to a material with moving average price and the actual costs at the time of settlement vary from
the actual costs at the time of goods receipt
Because this transaction is dependent on the valuation class, it is possible to manage materials with different valuation classes in separate
stock accounts.
Caution
Take care to ensure that:
A stock account is not used for any transaction other than BSX
Postings are not made to the account manually
The account is not changed in the productive system before all stock has been booked out of it
Otherwise differences would arise between the total stock value of the material master records and the balance on the stock account.
Note that for valuated sales order stock and project stock (special stock E and Q) and for the transaction/event keys BSX and GBB, you
must maintain an account determination to avoid receiving warning messages when entering data (purchase order or transfer posting) for
valuated stock.
During data entry, the system attempts to execute a provisional account determination for GBB for valuated stock. The system will only
replace the provisional account determination for GBB with the correct account determination for the stock account (BSX), in the
background, if you enter the data for valuated stock at a later point in time.
Revaluation of other consumption (COC)
This transaction/event key is required for the revaluation of consumption in Actual Costing/Material Ledger.
Revaluation of consumption valuates single-level consumption using the actual prices determined in the Actual Costing/Material Ledger
application. This revaluation can either take place in the account where the original postings were made, or in a header account.
The header account is determined using the transaction/event key COC.
Del credere (DEL)
Transaction/event key for the payment/invoice list documents in Purchasing. The account key is needed in the calculation schema for
payment/settlement processing to determine the associated revenue accounts.
Small differences, Materials Management (DIF)
This transaction is used in Invoice Verification if you define a tolerance for minor differences and the balance of an invoice does not exceed
the tolerance.
Purchase account(EIN), purchase offsetting account (EKG), freight purchase account (FRE)
These transactions are used only if Purchase Account Management is active in the company code.
Note
Due to special legal requirements, this function was developed specially for certain countries (Belgium, Spain, Portugal, France, Italy, and
Finland).
Before you use this function, check whether you need to use it in your country.
Freight clearing (FR1), provision for freight charges (FR2), customs duty clearing (FR3), provision for customs duty (FR4)
These transactions are used to post delivery costs (incidental procurement costs) in the case of goods receipts against purchase orders and
incoming invoices. Which transaction is used for which delivery costs depends on the condition types defined in the purchase order.
You can also enter your own transactions for delivery costs in condition types.
External service (FRL)
The transaction is used for goods and invoice receipts in connection with subcontract orders.
External service, delivery costs (FRN)
This transaction is used for delivery costs (incidental costs of procurement) in connection with subcontract orders.
Offsetting entry for stock posting (GBB)
Offsetting entries for stock postings are used in Inventory Management. They are dependent on the account grouping to which each
movement type is assigned. The following account groupings are defined in the standard system:
AUA: for order settlement
AUF: for goods receipts for orders (without account assignment)
and for order settlement if AUA is not maintained
AUI: Subsequent adjustment of actual price from cost center directly
to material (with account assignment)
BSA: for initial entry of stock balances
INV: for expenditure/income from inventory differences
VAX: for goods issues for sales orders without
account assignment object (the account is not a cost element)
VAY: for goods issues for sales orders with
account assignment object (account is a cost element)
VBO: for consumption from stock of material provided to vendor
VBR: for internal goods issues (for example, for cost center)
VKA: for sales order account assignment
(for example, for individual purchase order)
VKP: for project account assignment (for example, for individual PO)
VNG: for scrapping/destruction
VQP: for sample withdrawals without account assignment
VQY: for sample withdrawals with account assignment
ZOB: for goods receipts without purchase orders (mvt type 501)
ZOF: for goods receipts without production orders
(mvt types 521 and 531)
You can also define your own account groupings. If you intend to post goods issues for cost centers (mvt type 201) and goods issues for
orders (mvt type 261) to separate consumption accounts, you can assign the account grouping ZZZ to movement type 201 and account
grouping YYY to movement type 261.
Caution
If you use goods receipts without a purchase order in your system (movement type 501), you have to check to which accounts the account
groupings are assigned ZOB
If you expect invoices for the goods receipts, and these invoices can only be posted in Accounting, you can enter a clearing account (similar
to a GR/IR clearing account though without open item management), which is cleared in Accounting when you post the vendor invoice.
Note that the goods movement is valuated with the valuation price of the material if no external amount has been entered.
As no account assignment has been entered in the standard system, the assigned account is not defined as a cost element. If you assign a
cost element, you have to enter an account assignment via the field selection or maintain an automatic account assignment for the cost
element.
Note that for valuated sales order stock and project stock (special stock E and Q) and for the transaction/event keys BSX and GBB, you
must maintain an account determination to avoid receiving warning messages when entering data (purchase order or transfer posting) for
valuated stock.
During data entry, the system attempts to execute a provisional account determination for GBB for valuated stock. The system will only
replace the provisional account determination for GBB with the correct account determination for the stock account (BSX), in the
background, if you enter the data for valuated stock at a later point in time.
Purchase order with account assignment (KBS)
You cannot assign this transaction/event key to an account. It means that the account assignment is adopted from the purchase order and is
used for the purpose of determining the posting keys for the goods receipt.
Exchange Rate Differences Materials Management(AVR) (KDG)
When you carry out a revaluation of single-level consumption in the material ledger for an alternative valuation run, the exchange rate
difference accounts of the materials are credited with the exchange rate differences that are to be assigned to the consumption.
Exchange rate differences in the case of open items (KDM)
Exchange rate differences in the case of open items arise when an invoice relating to a purchase order is posted with a different exchange
rate to that of the goods receipt and the material cannot be debited or credited due to standard price control or stock
undercoverage/shortage.
Differences due to exchange rate rounding, Materials Management (KDR)
An exchange rate rounding difference can arise in the case of an invoice made out in a foreign currency. If a difference arises when the
posting lines are translated into local currency (as a result of rounding), the system automatically generates a posting line for this rounding
difference.
Exchange Rate Differences from Lower Levels (KDV)
In multi-level periodic settlement in the material ledger, some of the exchange rate differences that have been posted during the period in
respect of the raw materials, semifinished products and cost centers performing the activity used in the manufacture of a semifinished or
finished product are debited or credited to that semifinished or finished product.
Consignment liabilities (KON)
Consignment liabilities arise in the case of withdrawals from consignment stock or from a pipeline or when consignment stock is transferred
to own stock.
Depending on the settings for the posting rules for the transaction/event key KON, it is possible to work with or without account modification.
If you work with account modification, the following modifications are available in the standard system:
None for consignment liabilities
PIP for pipeline liabilities
Offsetting entry for price differences in cost object hierarchies (KTR)
The contra entry for price difference postings (transaction PRK) arising through settlement via material account determination is carried out
with transaction KTR.
Accruals and deferrals account (material ledger) (LKW)
If the process of material price determination in the material ledger is not accompanied by revaluation of closing stock, the price and
exchange rate differences that should actually be applied to the stock value are contra-posted to accounts with the transaction/event key
LKW.
If, on the other hand, price determination in the material ledger is accompanied by revaluation of the closing stock, the price and exchange
rate differences are posted to the stock account (i.e. the stock is revalued).
Price Difference from Exploded WIP (Lar.) (PRA)
If you use the WIP revaluation of the material ledger, the price variances of the exploded WIP stock of an activity type or a business process
are posted to the price differences account with transaction/event key PRA.
Differences (AVR Price) (PRC)
In the alternative valuation run in the material ledger, some of the variances that accrue interest in the cost centers, are transfer posted to
the semifinished or finished product.
Price differences (PRD)
Price differences arise for materials valuated at standard price in the case of all movements and invoices with a value that differs from the
standard price. Examples: goods receipts against purchase orders (if the PO price differs from the standard pricedardpreis), goods issues in
respect of which an external amount is entered, invoices (if the invoice price differs from the PO price and the standard price).
Price differences can also arise in the case of materials with moving average price if there is not enough stock to cover the invoiced quantity.
In the case of goods movements in the negative range, the moving average price is not changed. Instead, any price differences arising are
posted to a price difference account.
Depending on the settings for the posting rules for transaction/event key PRD, it is possible to work with or without account modification. If
you use account modification, the following modifications are available in the standard system:
None for goods and invoice receipts against purchase orders
PRF for goods receipts against production orders and
order settlement
PRA for goods issues and other movements
PRU for transfer postings (price differences in the case
of external amounts)
Price Differences (Material Ledger, AVR) (PRG)
When you carry out a revaluation of single-level consumption in the material ledger during the alternative valuation run, the price difference
accounts of the materials are credited with the price differences that are to be assigned to the consumption.
Price differences in cost object hierarchies (PRK)
In cost object hierarchies, price differences occur both for the assigned materials with standard price and for the accounts of the cost object
hierarchy. In the course of settlement for cost object hierarchies after settlement via material account determination, the price differences are
posted via the transaction PRK.
Price Difference from Exploded WIP (Mat.) (PRM)
If you use the WIP revaluation of the material ledger, the price and exchange rate differences of the exploded WIP stock of a material are
posted to the price difference account with transaction/event key PRM.
Price differences, product cost collector (PRP)
During settlement accounting with regard to a product cost collector in repetitive manufacturing, price differences are posted with the
transaction PRP in the case of the valuated sales order stock.
Offsetting entry: price differences, product cost collector (PRQ)
The offsetting (contra) entry to price difference postings (transaction PRP) in the course of settlement accounting with respect to a product
cost collector in repetitive manufacturing in the case of the valuated sales order stock is carried out via transaction PRQ.
Price Differences from Lower Levels (PRV)
In multi-level periodic settlement in the material ledger, some of the price differences posted during the period in respect of the raw
materials, semifinished products, and cost centers performing the activity used in a semifinished or finished product, are transfer posted to
that semifinished or finished product.
Price differences for material ledger (PRY)
In the course of settlement in the material ledger, price differences from the material ledger are posted with the transaction PRY.
Expense and revenue from revaluation (retroactive pricing, RAP)
This transaction/event key is used in Invoice Verification within the framework of the revaluation of goods and services supplied for which
settlement has already taken place. Any difference amounts determined are posted to the accounts assigned to the transaction/event key
RAP (retroactive pricing) as expense or revenue.
At the time of the revaluation, the amounts determined or portions thereof) are posted neither to material stock accounts nor to price
difference accounts. The full amount is always posted to the "Expense from Revaluation" or "Revenue from Revaluation" account. The
offsetting (contra) entry is made to the relevant vendor account.
Invoice reductions in Logistics Invoice Verification (RKA)
This transaction/event key is used in Logistics Invoice Verification for the interim posting of price differences in the case of invoice
reductions.
If a vendor invoice is reduced, two accounting documents are automatically created for the invoice document. With the first accounting
document, the amount invoiced is posted in the vendor line. An additional line is generated on the invoice reduction account to partially offset
this amount. With the second accounting document, the invoice reduction is posted in the form of a credit memo from the vendor. The
offsetting entry to the vendor line is the invoice reduction account. Hence the invoice reduction account is always balanced off by two
accounting documents within one transaction.
Provision for delivery costs (RUE)
Provisions are created for accrued delivery costs if a condition type for provisions is entered in the purchase order. They must be cleared
manually at the time of invoice verification.
Taxes in case of transfer posting GI/GR (TXO)
This transaction/event key is only relevant to Brazil (nota fiscal).
Revenue/expense from revaluation (UMB)
This transaction/event key is used both in Inventory Management and in Invoice Verification if the standard price of a material has been
changed and a movement or an invoice is posted to the previous period (at the previous price).
Expenditure/income from revaluation (UMD)
This account is the offsetting account for the BSD account. It is posted during the closing entries for the cumulation run of the material ledger
and has to be defined for the same valuation areas.
Unplanned delivery costs (UPF)
Unplanned delivery costs are delivery costs (incidental procurement costs) that were not planned in a purchase order (e.g. freight, customs
duty). In the SAP posting transaction in Logistics Invoice Verification, instead of distributing these unplanned delivery costs among all invoice
items as hitherto, you have the option of posting them to a special account. A separate tax code can be used for this account.
Input tax, Purchasing (VST)
Transaction/event key for tax account determination within the "subsequent settlement" facility for debit-side settlement types. The key is
needed in the settlement schema for tax conditions.
Inflation posting (WGB)
Transaction/event key that posts inflation postings to a different account, within the handling of inflation process for the period-end closing.
Goods issue, revaluation (inflation) (WGI)
This transaction/event key is used if already-posted goods issues have to be revaluated following the determination of a new market price
within the framework of inflation handling.
Goods receipt, revaluation (inflation) (WGR)
This transaction/event key is used if already-effected transfer postings have to be revaluated following the determination of a new market
price within the framework of inflation handling. This transaction is used for the receiving plant, whereas transaction WGI (goods receipt,
revaluation (inflation)) is used for the plant at which the goods are issued.
WIP from Price Differences (Internal Activity) (WPA)
When you use the WIP revaluation of the material ledger, the price variances from the actual price calculation that are to be assigned to the
WIP stock, an activity type or a business process are posted to the WIP account for activities.
WIP from Price Differences (Material) (WPM)
When you use the WIP revaluation of the material ledger, the price and exchange rate differences that are to be assigned to the WIP stock
of a material are posted to the WIP account for material.
GR/IR clearing (WRX)
Postings to the GR/IR clearing account occur in the case of goods and invoice receipts against purchase orders. For more on the GR/IR
clearing account, refer to the SAP Library (documentation MM Material Valuation).
Caution
You must set the Balances in local currency only indicator for the GR/IR clearing account to enable the open items to be cleared. For more
on this topic, see the field documentation.
GR/IR clearing for material ledger (WRY)
This transaction/event key is not used from Release 4.0 onwards.
Prior to 4.0, it was used for postings to the GR/IR clearing account if the material ledger was active. As of Release 4.0, the transaction is no
longer necessary, since postings to the GR/IR account in parallel currencies are possible.
Customers who used the transaction WRY prior to Release 4.0 must make a transfer posting from the WRY account to the WRX account in
order to ensure that the final balance on the WRY account is zero.
Movement Types
MvT Movement Type Text
101 GR goods receipt
102 GR for PO reversal
103 GR into blocked stck
104 GR to blocked rev.
105 GR from blocked stck
106 GR from blocked rev.
107 GR to Val. Bl. Stock
108 GR to Val. Bl. Rev.
109 GR fr. Val. Bl. St.
110 GR fr. Val. Bl. Rev.
121 GR subseq. adjustm.
122 RE return to vendor
123 RE rtrn vendor rev.
124 GR rtrn blocked stck
125 GR rtn blkd stck rev
131 Goods receipt
132 Goods receipt
141 GR G subseq. adjustm
142 GR G subseq. adjustm
161 GR returns
162 GR rtrns reversal
201 GI for cost center
202 RE for cost center
221 GI for project
222 RE for project
231 GI for sales order
232 RE for sales order
241 GI for asset
242 RE for asset
251 GI for sales
252 RE for sales
261 GI for order
262 RE for order
281 GI for network
282 RE for network
291 GI all acc. assigmts
292 RE all acct assigmts
301 TF trfr plnt to plnt
302 TR trfr plnt to plnt
303 TF rem.fm stor.to pl
304 TR rem.fm stor.to pl
305 TF pl.in stor.in pl.
306 TR pl.in stor.in pl.
309 TF tfr ps.mat.to mat
310 TR tfr ps.mat.to mat
311 TF trfr within plant
312 TR transfer in plant
313 TF rem.fm str.toSLoc
314 TR rem.fm str.toSLoc
315 TF pl.in str.in SLoc
316 TR pl.in stor.inSLoc
317 Create struct. mat.
318 RE create struc. mat
319 Split structured mat
320 RE split struct.mat.
321 TF quality to unrest
322 TR quality to unr.
323 TF quality in plant
324 TR quality in plant
325 TF blocked in plant
326 TR blocked in plant
331 GI to sampling QI
332 RE to sampling QI
333 GI to sampling unre.
334 RE to sampling unre.
335 GI to sampl. blocked
336 RE to sampling blkd
340 Batch revaluation
341 TF unrestr.to restr.
342 TF rstricted to unr.
343 TF blocked to unre.
344 TR blocked to unre.
349 TF blocked to QI
350 TR blocked to QI
351 TF to stck in trans.
352 TR to stck in trans.
411 TF SLoc to SLoc
412 TR SLoc to SLoc
413 TF SLoc to sls order
414 TR SLoc to sls order
415 TF SLoc to project
416 TR SLoc to proj.
441 TP unrstr.to tiedEmp
442 TP tiedEmp.to unrstr
451 GI returns
452 RE returns reversal
453 TP returns to own
454 TP own to returns
455 TF st. trfr returns
456 TR st. trfr returns
457 TP Returns to own QI
458 TP Own QI to returns
459 TP Ret. to own blckd
460 TP Own blckd to ret.
501 Receipt w/o PO
502 RE receipt w/o PO
503 Receipt to QI
504 RE receipt to QI
505 Receipt to blocked
506 RE receipt to blockd
511 Delivery w/o charge
512 RE deliv. w/o charge
521 Receipt w/o order
522 RE receipt w/o prOrd
523 Rcpt QI w/o prOrder
524 RE quality w/o prOrd
525 Rcpt blkd w/o pr.ord
526 RE blocked w/o PrOrd
531 Receipt by-product
532 RE by-product
541 GI whse to subc.stck
542 RE subctrStck toWhse
551 GI scrapping
552 RE scrapping
553 GI scrapping QI
554 RE scrapping QI
555 GI scrapping blocked
556 RE scrapping blocked
557 GI adjust. transit
558 GI adjust. transit
561 Init.entry of stBal.
562 RE in.entry stk bals
563 Init. entrStBals: QI
564 RE ent.st.bals: QI
565 In.ent.stBals: blckd
566 RE ent.stBals: blckd
571 Receipt assembly
572 RE receipt assembly
573 Rcpt QI assembly
574 RE rcpt QI assembly
575 Rcpt blckd assmbly
576 RE rcpt blkd assmbly
581 Rcpt by-prod network
582 RE by-prod. network
601 GD goods issue:delvy
602 RE goods deliv. rev.
603 TF rem.fm stor.to pl
604 TR rem.fm stor.to pl
605 TF pl.in stor.in pl.
606 TR pl.in stor.in pl.
621 GI ret.pack.:lending
622 GI ret.pack:ret.del.
631 GI consgmt: lending
632 GI consgmt:ret.delvy
635 TF consgmt lending
636 TR consgmt ret. del.
643 TF to cross company
644 TR to cross company
645 TF cross company
646 TR cross company
651 GD ret.del. returns
652 GD ret.del. retn rev
653 GD returns unrestr.
654 GD returns unr. rev.
655 GD returns QI
656 GD returns QI rev.
657 GD returns blocked
658 GD returns blk. rev.
661 GI returns to vendor
662 RE ret. to vdr revrs
673 TF to cross company
674 TR to cross company
675 TR cross company
676 TF cross company
6A1 TF GI1
6A2 TR GI1
6A3 TF CC GI1
6A4 TR CC GI1
6A5 TF CC GI1
6A6 TR CC GI1
6A7 TF GI1
6A8 TR GI1
6B1 TF GI2
6B2 TR GI2
6B3 TF CC GI2
6B4 TR CC GI2
6B5 TF CC GI2
6B6 TR CC GI2
6B7 TF GI2
6B8 TR GI2
6K5 TF GI2 consi
6K6 TR GI2 consi
6W5 TF GI1 consi
6W6 TR GI1 consi
701 GR phys.inv.: whse
702 GI phys.inv.: whse
703 GR phys.inv: QI
704 GI phys.inv: QI
707 GR phys.inv.:blocked
708 GI phys.inv.:blocked
711 GI InvDiff.:whouse
712 GR InvDiff.:wrhouse
713 GI InvDiff: QI
714 GR InvDiff: QI
715 GI InvDiff.:returns
716 GR InvDiff.:returns
717 GI InvDiff.: blocked
718 GR InvDiff.: blocked
721 SlsVal.rec.n.afftMgs
722 SlsVal.iss.n.afftMgs
731 SlsVal.rec. afftgMgs
732 SlsVal.iss. afftgMgs
901 GD goods issue:delvy
902 RE goods deliv. rev.
951 GI scrapping to PA
952 RE scrapping to PA
961 GI for OH order
962 RE for OH order
Usage Transaction GL Account
Withholding Tax QST 216030
CO - FI reconciliation posting CO1 690000
Retained Earning Account BIL 330000
Gain and Loss for Exchange Rate Difference KDF For Detail Refer table below
for KDF
Clearing Account GA0 269000
Cash Discount Clearing SKV 217500
Cash Discount Received SKE 700210
Lost Cash Discount VSK 700210
Bank Charges BSP 700000
Payment Difference ZDI 440000
Cash Discount Expenses SKT 700800
A/R Down Payment Request 214010
A/P Down Payment Request 121100
Exchange Rate Dif.: Open Items/GL Acct Transaction KDF
GL account Exchange rate
diffrence realized-
Loss
Exchange rate diffrence
realized- Gain
121000 700400 700400
121200 700400 700400
211000 700400 700400
212000 700400 700400
Note
Tables T030(x)s and T001U contain entries to determine the financial and intercompany transactions, respectively. You can see these tables by using IMG transaction FBKP. The processing key that codes the account determination is captured in the field BSEG-KTOSL of the FI transaction file BSEG.
Comments
FICO Reconciliation account
Trade accounts receivable (121000, 121200) and Trade accounts payable (211000, 212000) are
used for both realized gain and loss.
Reconcile between functional areas and company codes
A cash discount clearing account for the net procedure is defined here. The amount posted to the
expense or balance sheet accounts is reduced by this cash discount amount. This posting takes
place when the invoice is posted.
The system posts the cash discount to this account when clearing open items.
For net-posted invoices, the system automatically posts the difference between the cash discount
amount that was originally calculated and the discount that was actually claimed.
The bank charge is posted to this account
The over or under payment of customer invoices is posted to this account along with a
customized reason code
The cash discount account is debited when payments of the gross amount less the cash discount
are received within the allowable time period.
For A/R reconciliation account 121000
For A/P reconciliation account 211000
Valuation Loss
Valuation
Gain
Balance
sheet Adj
700400 700400 121020
700420 700420 121020
700400 700400 211020
700420 700420 211020
CoA Account Type Special GL Recon Account Special GL Account
0010 D A 121000 214010
0010 D F 121000 214010
0010 K A 211000 121100
0010 K F 211000 121100
The account keys (for example, VS1VS4 and MW1MW4) used in the tax procedure TAXUSX are defined.
The following G/L accounts are assigned to the Sales & Use tax codes.
Tax Code Account Key Account
Number
O0 and O1 MW1 216100
O0 and O1 MW2 216110
O0 and O1 MW3 216120
O0 and O1 MW4 216130
U1 MW1 216200
U1 MW2 216210
U1 MW3 216220
U1 MW4 216230
I0, I1 and U1 NVV Distribute to
relevant
expense
items
These settings can be verified using transaction OB40 ..
The account keys (for example, VS1VS4 and MW1MW4) used in the tax procedure TAXUSX are defined.
The following G/L accounts are assigned to the Sales & Use tax codes.
Description
Sales Tax Accrued (AR) State
Sales Tax Accrued (AR) County
Sales Tax Accrued (AR) City
Sales Tax Accrued (AR) Others
Use Tax Accrued (AP) State
Use Tax Accrued (AP) County
Use Tax Accrued (AP) City
Use Tax Accrued (AP) Others
N/A
Asset Account Determination
Appropriate accounts are assigned for all Asset Accounting transactions (acquisition, retirement, and depreciation) for each account determination category.
In the Command field, enter transaction AO90 and choose Enter (or in the IMG, choose Financial Accounting Asset Accounting Integration with the General Ledger Assign G/L Accounts).
1.1 Account Assignments by Account Determination Category
The accounts assigned to each category are shown in the table below. Additional G/L accounts common to each account assignment category are also assigned and are discussed in a later section.
Account Determination
Category
Acquisition Account Accumulated Depreciation
Account
160000 160000 170000
160010 160010 170010
160020 160020 170020
160030 160030 170030
160040 160040 170040
160050 160050 170050
160060 160060 170060
160070 160070 170070
160080 160080 170080
160090 160090 170200
160200 160200 170200
193300 193300 194300
900000
Depreciation expense accounts are created as primary cost elements (type 01) so depreciation can be posted to cost centers. The acquisition accounts for most categories are created as a statistical cost element (type 90. No account assignments are maintained for category 60000 (Leasing).
Although accounts are maintained for depreciation of assets under construction, the asset classes should be configured so that no depreciation is calculated or posted. Tax-only assets post only in the Asset Accounting module. This posting has no impact on asset balances in FI. Since tax-only assets are only valued in the subledger, no postings are made in FI for asset class 9000 , and its corresponding acquisition G/L account 900000 does not appear in the chart of accounts.
1.2 Asset Acquisitions
For each account determination category, G/L account 660000 (Other Expenses) is assigned to depreciation area 01 (book depreciation in local currency) as a contra-acquisition account. This contra account is necessary when processing nonintegrated (FI) asset acquisitions. The exception is for category 193300 (Goodwill), which has no contra account.
1.3 Asset Retirement
For each account determination category, G/L account 700130 (Disposal/Sale Fixed Assets Proceeds) is assigned as a clearing revenue account for fixed asset disposal. In addition, G/L account 701000 (Extraordinary Expenses/Income) is assigned for profit and loss on the disposal of fixed assets.
1.4 Asset Under Construction
G/L account 660000 (Other Expenses) is assigned for asset under construction settlement to CO objects, for account assignment category 160090 (Assets under Construction). This account is also created as a cost element. G/L account 701000 is assigned for revenue from post-capitalization which represents subsequent corrections to the acquisition and production costs (APC) of a fixed asset.
1.5 Depreciation
For each account determination category, G/L account 701000 (Extraordinary Expenses/Income) is assigned as the account for revenue from write-up of ordinary and unplanned depreciation. The exceptions are categories 900000 (Tax-only and negative value assets) and 193300 (Goodwill), for which no accounts are defined.
For each of the account determination categories, the same depreciation expense and accumulated depreciation accounts are used for both ordinary and unplanned depreciation.
Appropriate accounts are assigned for all Asset Accounting transactions (acquisition, retirement, and depreciation) for each account determination category.
1.1 Account Assignments by Account Determination Category
The accounts assigned to each category are shown in the table below. Additional G/L accounts common to each account assignment category are also assigned and are discussed in a later section.
Depreciation Expense Account
640000
640010
640020
640030
640040
640050
640060
640070
640080
640200
640200
640430
Depreciation expense accounts are created as primary cost elements (type 01 ) so depreciation can be posted to cost centers. The acquisition accounts for most categories are created as a statistical cost element (type 90. No account assignments are maintained for category 60000 (Leasing).
For each of the account determination categories, the same depreciation expense and accumulated depreciation accounts are used for both ordinary and unplanned depreciation.
Depreciation expense accounts are created as primary cost elements (type 01) so depreciation can be posted to cost centers. The acquisition accounts for most categories are created as a statistical cost element (type 90. No account assignments are maintained for category 60000 (Leasing).
Company Code Cost element Valuation Area Cost Center Account assignment details
1000 440000 1801
1000 440010 1000 1201 Valuation area is mandatory
1000 530030 1201
1000 700800 1801
Account Assignment Table Application Condition Type Chart of Accounts Sales Org
1-cust grp/Material grp/Acct Key V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
2 - Cust Grp/ Account Key V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
3 - Mat Grp/ Acct Key V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
4 - General V KOFI 0010 1000
5 - Acct Key V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
V KOFI 0010 1000
Customer AAG Material AAG Account Key Account Accrual Account
01 01 ERL 410000
01 01 ERS 440020
01 02 ERL 410000
01 02 ERS 440020
01 03 ERL 410000
01 03 ERS 440020
01 Y1 ERL 410010
01 Y1 ERS 410010
01 Y2 ERL 410000
01 Y3 ERL 410070
02 01 ERL 410000
02 01 ERS 440020
02 02 ERL 410000
02 02 ERS 440020
02 03 ERL 410000
02 03 ERS 440020
02 Y2 ERL 217900 217900
03 01 ERL 410015
03 02 ERL 410015
03 03 ERL 410015
03 Y2 ERL 217900 217900
01 ERL 410000
01 ERS 440020 125500
01 YB2 440030
02 ERL 410000
02 ERS 440020 125500
02 YB2 440030
03 YB2 440030
01 ERL 410000
01 YG1 440040
02 ERL 410000
03 ERL 410000
03 YG1 440040
Y1 ERL 410010
Y2 ERL 217900 217900
410000
BO1 217700
BO2 217700
ERB 217700
ERF 217300
ERL 410000 125500
ERS 440020 125500
ERU 217700 217700
EVV 410000
IEP
MWS
UML
VST 260000
YB3 217800 217800
Chart of Accounts Account key Valuation Group General Modifier Account
HRC 1100 1 611030
HRC 1100 2 611000
HRC 1190 1 611030
HRC 1190 2 611000
HRC 1210 2 611030
HRC 1230 1 610510
HRC 1230 2 610510
HRC 1240 610100
HRC 1250 610100
HRC 1260 610100
HRC 1270 610100
HRC 1271 610100
HRC 1310 1 612000
HRC 1310 2 612000
HRC 1311 610100
HRC 1320 610100
HRC 1390 610100
HRC 1400 610600
HRC 1500 610600
HRF 2110 215010
HRF 2120 215050
HRF 2190 215160
HRF 2210 215030
HRF 2212 215030
HRF 2213 217200
HRF 2220 215020
HRF 2240 215080
HRF 2250 217200
HRF 2260 217200
HRF 2290 217200
HRF 3100 125100
HRF 3200 141070
HRF 3300 215080
HRF 9100 215170
HRP 1RR *KP
HRT 469990
HRT 110 610030
HRT 120 610040
HRT 130 610070
HRT 140 610080
HRT 150 610060
HRT 160 214500
HRT 180 610060
HRT 190 265200
HRT 195 265250
HRT 1BS 469990
Note: You can see these tables by using IMG transaction FBKP, Postings from payroll (HR) and Postings from Travel Expenses Accounting
Account Note
611030 HR postings, expense accounts
215010 HR postings, financial accounts
*KP Customer/vendor trip costs postings
469990 Trip costs postings, expense accounts
Note: You can see these tables by using IMG transaction FBKP, Postings from payroll (HR) and Postings from Travel Expenses Accounting

Account Determination MM en US

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Account Determination MM en US

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Account-Determination - Baseline US

Balance Sheet Accounts

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