Localization for Serbia Revaluation Documentation

SAP ERP Core ECC Release 6.00

Version 1.0 February 2009

Created by SAP West Balkans

1/29

Table of content 1

INTRODUCTION ..................................................................................................................................3

2

LEGAL REQUIREMENT .....................................................................................................................3 2.1

3

POSTING OF REVALUATION ..............................................................................................................3

2.1.1

Posting of positive revaluation ..........................................................................................3

2.1.2

Posting of negative revaluation .........................................................................................4

2.1.3

Posting in standard SAP solution using transaction AR29N and ABAW...................5

CUSTOMIZING ACTIVITIES...............................................................................................................6 3.1

PREREQUISITES IN SAP SYSTEMS AS OF ECC 6.0:.............................................................................6

3.2

ACTIVATE REVALUATION SPLIT .......................................................................................................7

3.3

CUSTOMIZING SETTING FOR REVALUATION TRANSACTION TYPES ......................................................8

3.3.1

Check and maintain Transaction type group 89 .............................................................8

3.3.2

Create new Revaluation transaction type SRV..............................................................10

3.3.3

Restrict transaction type SRV to revaluation area........................................................11

3.4

CUSTOMIZING SETTING FOR DEPRECIATION AREA USED FOR REVALUATION .....................................11

3.5

CUSTOMIZING SETTING FOR REVALUATION MEASURE .....................................................................12

3.6

ACCOUNTS ALLOCATIONS .............................................................................................................13

3.6.1

Allocate accounts in the account determination. .........................................................14

3.7

CREATE NEW SYMBOLIC ACCOUNTS RVSC AND RVSD FOR AUTOMATIC POSTING ...........................14

3.8

CREATE NEW LINE ITEMS SCHEMA FOR REVALUATION SAP_RS_800_001.......................................17

3.9

BADI IMPLEMENTATION: CHANGE IN LINE ITEMS SCHEMA ..............................................................18

3.10

BADI IMPLEMENTATION: CHANGING FI DOCUMENTS FOR REVALUATION POSTING ...........................19

4

REVALUATION POSTING USING AR29N .....................................................................................23

5

DATA MIGRATION AND THE FIRST REVALUATION OF ASSETS ...........................................27

6

RESTRICTIONS .................................................................................................................................29

Created by SAP West Balkans

2/29

1 Introduction Serbia is applying the International Accounting Standard from 01.01.2004 on (IAS / IFRS). Law on Audit and Accounting (Serbian version) Standards that have influence on Asset accounting are: IAS 16, 36, 38, 40. (English) IAS 16 Properties, Plant and Equipment IAS 36 Impairment of Assets IAS 38 Intangible Assets IAS 40 Investment Property During asset revaluation / new valuation, the total revaluation amount should be distributed into different G/L accounts, depending on the positive and negative results of revaluation posted in the previous and in the current year. In standard SAP solution for revaluation, such distribution is not performed, and the total revaluation amount is posted into one single account in GL.

2 Legal requirement In Serbia, revaluation of assets is preformed on whole group of similar assets, for example buildings. Company is grouping of assets according to their use and nature.

2.1 Posting of revaluation Asset book value is revaluated, and new fair value determined. Depending of revaluation in previous years positive of negative effects of revaluation are posted. 2.1.1 Posting of positive revaluation Positive effect of revaluation is posted on accounts: 330* – revaluation reserves AND /OR 68* – revenues from reconciliation of value

Created by SAP West Balkans

3/29

If there was total positive effect in the previous revaluations and positive effects in current year, then positive effect is posted on account:

330* - revaluation reserves. If there was total negative effect in the previous revaluations (that was posted on account 58*) and positive effect in current year, then positive effect of current year is posted to accounts:

68* – up to negative effects of same asset from the previous years 330* – difference 2.1.2 Posting of negative revaluation Negative effect of revaluation is posted on accounts: 58* – Decreasing value of buildings and equipment AND/OR 330* – Revaluation reserves If there was total negative effect in the previous revaluation and in this year the negative effect again is on, post to account: 58* - impairment If there was total positive effect in the previous revaluation and in this year, the negative effect is posted to accounts: 330* – up to negative effects of same asset in the last revaluation 58* – difference Notes: Revaluation reserve Account 330* can be posted in Debit and Credit side. Cost account 58* is only posted in Debit side. Revenue account 68* is only posted in Credit side.

Created by SAP West Balkans

4/29

2.1.3 Posting in standard SAP solution using transaction AR29N and ABAW When fixed asset is revaluated, a new asset acquisition value is posted and any accumulated depreciation at the date of revaluation is treated in one of the following ways: The depreciation is written back - Net Method of asset revaluation Both the acquisition value of the asset and the accumulated depreciation are reposted proportionately – Gross Method of asset revaluation. Both methods result in the same change to the asset net book value, but generate different GL postings to achieve this. In SAP, the standard revaluation programs AR29N (RAAUFW02) and ABAWN are used for Net Method for revaluation of fixed assets. Transaction AR29N posts new asset value and performs write-back of posted depreciations directly to GL Revaluation could be performed for individual assets and for many assets using upload of Excel file

For Gross Method, the transaction ABAW could be used: Transaction ABAW posts revaluations to the FI-AA sub-ledger but not the GL so that no FI documents could be created on-line. Posting of the asset sub-ledger revaluations to the GL takes place via depreciation posting run. Transaction ABAW allows posting revaluation to one asset at a time and does not allow collective processing. SAP Library help for posting revaluation (link)

Created by SAP West Balkans

5/29

In the SAP standard revaluation solution, the revaluation posting will lead to creation of FI document with the line items:

According to Serbian requirements, the posting to account 414000 must be “split” to posting to two additional accounts, depending onto values of previous revaluation; e.g. when the previous revaluation posted was negative 660.000-, the posting to G/L account 414000 above must be split into two items:

3 Customizing activities 3.1 Prerequisites in SAP systems as of ECC 6.0: The following SAP notes must be applied in your SAP systems as of ECC 6.0 w/o and with Enhancement Package: 1233066

Incorrect offsetting acct with new valuation (net)

1147735

BAdI for individual derivation of line item schema

If one of these notes is not in your SAP system, the notes must be applied manually.

Created by SAP West Balkans

6/29

3.2 Activate revaluation split With the activation of this function, the balance of the revaluation account will then be split between the Asset Revaluation Reserve account and the relevant P&L account according to the requirement. When the function will not be set to active, the posting to the revaluation account will be performed as in standard SAP.

Activate Revaluation Split .

Created by SAP West Balkans

7/29

3.3 Customizing setting for revaluation transaction types 3.3.1 Check and maintain Transaction type group 89 First check the assignments to transaction type group 89 by running transaction sm30 for the view V_TABWG. The transaction type group 89 should use period control “Acquisitions” and should allow positive and negative balance values:

Created by SAP West Balkans

8/29

Important: The hidden field in this transaction type group 89 TABWG-FLDNM must be set to “AUFWN”. In case if it is not set, the note 1233066 must be applied:

Created by SAP West Balkans

9/29

3.3.2 Create new Revaluation transaction type SRV Using transaction AO73, create a new revaluation transaction type SRV which belongs to transaction type group 89:

Created by SAP West Balkans

10/29

3.3.3 Restrict transaction type SRV to revaluation area Using transaction OAYA, restrict the revaluation transaction type to depreciation area used for revaluations and set checkboxes “Display for selection” and “Always post”. In example below, this is area 01:

3.4 Customizing setting for depreciation area used for revaluation The area must be “Real Area” and post in Real time. Allow “all values” to the revaluation area for Acquisitions, NBV, Revaluation, Ordinary Depreciation and for revaluation of ordinary depreciation using transaction OADB:

Created by SAP West Balkans

11/29

3.5 Customizing setting for revaluation measure Define Revaluation measure which will be used for revaluation and determines the base values used for revaluations as well as the revaluation date. Run transaction AUFW:

Created by SAP West Balkans

12/29

For every new revaluation year, the revaluation date must be modified or a new revaluation measure should be created.

3.6 Accounts Allocations The accounts used for revaluation should be assigned according to table: Account number

Description

Field of Table SAP Account name T095 = symbolic account transaction AO90

330*

Revaluation reserves account Revaluation clearing account

KTAUFG *

Cost Account Revenue account

5820 6820

022*

58* 68*

KTAUFW

Balance sheet account: * Offsetting account: Revaluation APC Balance sheet account: Revaluation acquisition and production costs _Standard Account (P&L) _Standard Account (P&L)

*Note to account assignment: Customer can use different accounts assignments, e.g. for “Revaluation reserves accounts”, an account KTAUNG “Offsetting account. Revaluation ordinary depreciation” could be used. In such case, the corresponding symbolic account name must be used in line items schema (see below) accordingly. Note: Account 330* is defined as GL account

Created by SAP West Balkans

13/29

3.6.1 Allocate accounts in the account determination. Using transaction AO90 you can allocate accounts like shown below:

Revaluation account assignment Assign to Revaluation acquisition and production cost, APC account Assign to Offsetting account: Revaluation APC, revaluation reserves account

3.7 Create new symbolic accounts RVSC and RVSD for automatic posting By maintenance of accounting configuration using transaction FBKP, expand data area “Automatic posting” by clicking on: Select group: “Automatic posting” select procedure:” Asset Management postings (AM)” select in Chart of accounts: “Additional accounts for Asset Accounting – Transaction ANC”

Created by SAP West Balkans

14/29

Created by SAP West Balkans

15/29

Create new symbolic accounts RSRS and RSRD and assign them to the accounts 58* and 68*. Symbolic accounts RSRC RSRD

Created by SAP West Balkans

Description 58* 68*

16/29

3.8 Create new line items schema for revaluation SAP_RS_800_001 A new line items schema SAP_RS_800_001 needs to be created by running the report RAVCBUZSM. User can copy the characteristic values from the existing line items schema SAP_800_001 and modify it:

Seq.no

Line

Account

10

1

KTANSW

20

2

KTNAFB

70

2

KTAUNB

80

3

KTAUFW

90

4

KTAUFG

100

4

KTAUFG

110

5

RSRC

Standard account

04

120

6

RSRD

Standard account

17

130

6

RSRD

Standard account

18

Created by SAP West Balkans

Description Acquisition: Acquis. and production costs Acc.dep. accnt.for ordinary depreciation Reval. accumulated ord. depreciation Revaluation acquis. and production costs Offsetting account: Revaluation APC Offsetting account: Revaluation APC

Amount

Amount

01

Acquisition and production costs

05

Ordinary depreciation

10

Revaluation of cum. ord.depreciation

04

Revaluation of replacement value

17 18

Document clearing Debit Document clearing Credit Revaluation of replacement value Document clearing Debit Document clearing Credit

17/29

3.9 BadI implementation: Change in Line items schema First, create an implementation of the BadI - BADI_FIAA_DOCLINES: Run transaction SE18 and enter BAdI Name - BADI_FIAA_DOCLINES, Navigate to “Display”->”Implementation” -> “Create” and create a new implementation with name e.g. Z_REV_SERB and activate the implementation. Go to Method GET_LINE_ITEM_SCHEME and create and activate the coding in the method

Created by SAP West Balkans

18/29

method if_ex_badi_fiaa_doclines~get_line_item_scheme. data: ic_land

iv_land lv_bukrs iv_ktopl

type land1 value 'RS', type land1, type anla-bukrs, type ktopl.

* For revaluation only check is_rlambu-vorgn = 'AUFW' . * - TCODE: RAAUFW02 (AR29N) * check country is Serbia

lv_bukrs

= is_rlambu-bukrs. select single land1 ktopl from t001 into (iv_land, iv_ktopl) where bukrs = lv_bukrs . check iv_land = ic_land. ed_line_item_scheme = 'SAP_RS_800_001'.

endmethod.

3.10 BadI implementation: Changing FI documents for revaluation posting Go to Method CHANGE_DOCUMENT of your implementation of BAdI and create and activate the coding: method if_ex_badi_fiaa_doclines~change_document. data: ic_land type land1 value 'RS', lc_first_year type gjahr, lv_curr_year type gjahr, lv_bukrs type anla-bukrs, iv_land type land1, iv_ktopl type ktopl, iv_reval type aufwl, iv_reval_last type kaufw, iv_reval_diff type kaufw, iv_post type kaufw, lt_anlc type table of anlc, lv_items type i, idx type i. field-symbols:

type acccr, type anepi, type accit, Created by SAP West Balkans

19/29



type anlc.

* first revaluation year lc_first_year = '2007'.

lv_curr_year = is_rlambu-gjahr . lv_bukrs = is_rlambu-bukrs. * For revaluation only check is_rlambu-vorgn = 'AUFW' . * - TCODE: RAAUFW02 (AR29N) * check country is Serbia select single land1 ktopl from t001 into (iv_land, iv_ktopl) where bukrs = lv_bukrs . check iv_land = ic_land. read table it_anepi index 1 assigning . check is assigned.

*

if lv_curr_year le lc_first_year. First revaluation: endif .

* get current revaluation amount and last revaluation amount clear lt_anlc. select * from anlc into corresponding fields of table lt_anlc where bukrs eq is_rlambu-bukrs and anln1 eq is_rlambu-anln1 and anln2 eq is_rlambu-anln2 and gjahr eq is_rlambu-gjahr and afabe eq -afabe. read table lt_anlc index 1 assigning . check is assigned.

iv_reval = -aufwl iv_reval_last = -kaufw . iv_reval_diff = iv_reval_last + iv_reval .

.

describe table ct_acccr lines lv_items. * modify FI documents if iv_reval > 0 . * Revaluation is POSITIVE > 0.

Created by SAP West Balkans

20/29

if iv_reval_last > 0 and iv_reval_diff > 0 .

iv_reval_diff = iv_reval_diff - iv_reval_last. clear iv_reval_last. endif . if iv_reval_diff < 0 . iv_post = 0. else.

iv_post = - iv_reval_diff. endif . idx = lv_items - 5. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_post. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_post. modify table ct_acccr from . add 1 to idx. if iv_reval_diff < 0 .

iv_post = - iv_reval_diff. if iv_reval_last < 0 . iv_reval_last = iv_reval_last - iv_reval_diff. iv_post = 0. endif . else. iv_post = 0. endif . read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_post. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_post. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_reval_last. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_reval_last.

else. * Revaluation is NEGATIVE < 0. if ( iv_reval_last > 0 and iv_reval_diff > 0 ) . Created by SAP West Balkans

21/29

iv_reval_last = - iv_reval_diff + iv_reval_last. clear iv_reval_diff. endif . if ( iv_reval_last < 0 and iv_reval_diff < 0 ) . iv_reval_diff = iv_reval_diff - iv_reval_last. clear iv_reval_last. endif .

idx = lv_items - 5. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_reval_last. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = iv_reval_last. modify table ct_acccr from . add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = - iv_reval_diff. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. -wrbtr = - iv_reval_diff. add 1 to idx. read table ct_acccr index idx assigning . check is assigned. clear -wrbtr . add 1 to idx. read table ct_acccr index idx assigning . check is assigned. clear -wrbtr . endif .

idx = lv_items - 3 . loop at ct_acccr from idx to lv_items assigning . read table ct_accit with key posnr = -posnr assigning . check is assigned. if -wrbtr > 0. -bschl = '40'. -shkzg = 'S'. else. -bschl = '50'. -shkzg = 'H'. endif . endloop. endmethod.

Created by SAP West Balkans

22/29

4 Revaluation Posting using AR29N Before revaluation of asset, the depreciation for current year need to be posted at the end of revaluation year. That means, if revaluation posting date is end of 2008 year, 31.12.2008, then you must perform posting of depreciation in the last period of year 2008 using depreciation posting program RAPOST2000 (transaction AFAB). The revaluation measure, which corresponds to the revaluation posting date, must be created before execution of AR29N (IMG customizing “Define Revaluation Measure”, or transaction AUFW). To revaluate a single asset, run AR29N and enter revaluation parameters in the table “New Valuation of Asset”:

Created by SAP West Balkans

23/29

28.000,00

Notes: Amount entered in Asset Value after new valuation needs to be modified for effects of previous revaluations. Example: Asset has been revaluated in previous year and positive effect of revaluation migrated. Asset value on 31.12.2006 before revaluation was: 1. 2. 3. 4.

APC value: Revaluation (previous years) Ordinary depreciation Net book value

Created by SAP West Balkans

96.000,00 4.000,00 70.000,00 30.000,00

24/29

On 31.12.2006 asset was revaluated and new value determined: 32.000,00. That means that new asset value is higher for 2.000,00 Since positive effect from previous yea was 4.000,00, this amount needs to be deducted from new asset value. Amount entered in the new asset value is 32.000,00 – 4.000,00 = 28.000,00 After execution of the revaluation program, the system will display the total revaluation of APC and FI documents created:

Created by SAP West Balkans

25/29

Created by SAP West Balkans

26/29

Mass Revaluation in AR29N using excel spreadsheet To revaluate many assets at the same run time of revaluation program AR29N, you need to create an Excel file in the format: A

B

C

D

E







Optional:

F Optional:

Example of the Excel file for 3 assets:

To use the data from the excel file, run AR29N and upload the excel file from your local PC by entering the path to the file into Tab “New valuation Multiple Assets”. Note that in case of upload, you need to enter evaluation group number into selection screen. The field is only necessary for reporting purposes in some countries and its entry is mandatory. If you use Excel spreadsheet, a maximum of 5000 assets can be processed in one run.

5 Data Migration and the first revaluation of assets In first year of revaluation of assets in SAP, it is necessary to know effects of previous revaluations on each asset: 1. Cumulative positive effect 2. Cumulative negative effect

It is proposed to use the standard SAP field for old data “Cumulative revaluation on the replacement value” ANLC-KAUFW with the following rule:

Created by SAP West Balkans

27/29

When cumulative effect is negative, assumed that amount was posted to Cost account 58* When cumulative effect is positive, assumed that amount was posted to Revaluation reserves 330* To keep the original net book value of asset, positive effect needs to be deducted from field “Cumulative acquisition value”, or if effect were negative it needs to be added to “Cumulative acquisition value”

Example of old data created using legacy transfer AS92:

ANLC-KAUFW is positive – old data posted to revaluation reserves account 330*

Now we can check amounts for migrated asset in Asset explorer

Created by SAP West Balkans

28/29

6 Restrictions The use of revaluation report AR29N for Serbia has a limitation to the depreciation revaluation area used for revaluation: the area should post to G/L in real time T093BUHBKT = 1. Normally this is a book depreciation area 01. The solution from this note does not cover the case when the area is set to post to G/L periodically and the revaluation values are posted to G/L using periodic posting run.

Created by SAP West Balkans

29/29