Accrual Engine: Solution Management Financials
Accrual Engine: Solution Management Financials
Accrual Engine: Solution Management Financials
Solution Management
Financials
SAP AG
Simple Example:
Given:
Task:
1100
1100
1200
Period 12
800
Period 11
1100
Period 10
1400
Period 9
500
Period 8
Period 4
1100
Period 7
700
Period 6
1200
Period 5
800
Period 3
Period 1
1000
Period 2
12,000
P&L
Accrual
12 000 (1)
1 000 (2)
800 (3)
1 200 (4)
(2) 1 000
(3)
800
(4) 1 200
Input:
Contract-like information
Accrual
Engine
Output:
Periodic postings
Provisions for
Awards
ut
p
n
I
Manual
Accruals
In
p
SDP
Leasing
Inp
ut
t
u
p
In
ut
Input
Real Estate
Accrual
Engine
IBS
Media
(future)
Output:
Periodic postings
Process B:
Calculateof
Trigger Calculation
and Post
Accruals
Accruals
Accrual
Method
Accrual Engine
Process A:
Create/
Change
TransferBasis
DataData
to Accrual
Engine
Create/
Change
Basis Data
Periodic:
Calculate Accruals
Build Delta to
already posted
values
Posting
Reporting
Post
Document
Posted Values
(Accrual Engine Documents)
Calculation
Reporting
Create
Accounting Documents
Accrual Subobject
Accrual Subobject
...
Header
Assignment
Parameters
Accrual Subobject
Accrual Item
Accrual Item
Accrual Item
...
Each combination of
- Accrual Type (costs, revenues,...) and
- Accounting Principle (IAS, US GAAP, ...)
defines an Accrual Item:
The total value to be accrued, the total quantity to
be accrued and the Accrual Method
(linear/periodically, linear/daily) can be entered at
this level.
Accrual Methods
SAP delivers a number of accrual methods:
Linear, periodically
...
Accounting Docs
The accrual engine creates accrual postings: If the corresponding
accrual type is customized accordingly the accrual engine executes
one, several or all of the following type of postings:
Opening postings
The full amount which is to be accrued is posted, usually to an accrual
account. This posting is executed, when the accrual object is created.
Final postings
If the posting of accrual has to be terminated before the full value has
been (periodically) accrued, then the remaining value is posted to a
certain account.
Account Determination
Start account
Target account
Document type
Parallel Accounting
Parallel accounts
The account determination can be customized in a way that different
accounts are used depending on the accounting principle.
Manual Accruals
Lease Accounting
Revenues:
Costs:
Place cursor
in COSTS line
and double-click
or
press Transfer
Accrual Item
button
Receivables
Accrued Revenues
(I.1) 18,000
18,000 (I.1)
Payables
6,000 (I.2)
Accrued Costs
(I.2) 6,000
Receivables
(I.1) 18,000
Revenues
Accrued Revenues
18,000 (I.1)
300 (P.1)
(P.1) 300
300 EUR
Calculated Revenues:
Calculated Costs:
In 3/2000, the Accrual Engine then posts the difference between the calculated
values and the values already posted:
Posted Revenues:
Posted Costs:
Manual Accruals:
Example of Derived Accrual Types (1)
Derived accrual types can be used for calculating accruals from
other accruals types.
Example:
Customer gets a discount of 10 %
Discount: 18,000 EUR x 10% = 1,800 EUR
HGB:
US GAAP:
Manual Accruals:
Example of Derived Accrual Types (2)
According to US GAAP, additional accrual postings have to be made
for the discount.
These additional postings can be made with the help of derived accrual
types using the following rule:
In US GAAP, the discount is calculated by taking 10 % of the revenues
in HGB.
The above rule is entered in activity Define Calculation rules for Derived Accrual
Types.
APB 25
FAS 123
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