FI Localization for Ukraine. Asset Accounting (FI-AA) SAP Library CUSTOMER Document Version: 6774 September 2013

Transcription

1 FI Localization for Ukraine Asset Accounting (FI-AA) CUSTOMER Document Version: 6774 September 2013 Asset Accounting (FI-AA) 1

2 Copyright Copyright 2013 SAP AG. All rights reserved. SAP Library document classification: PUBLIC No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. National product specifications may vary. These materials are provided by SAP AG and its affiliated companies ( SAP Group ) for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. SAP and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Please see for additional trademark information and notices. Asset Accounting (FI-AA) 2

3 Icons in Body Text Icon Meaning Caution Example Note Recommendation Syntax Additional icons are used in SAP Library documentation to help you identify different types of information at a glance. For more information, see Help on Help General Information Classes and Information Classes for Business Information Warehouse on the first page of any version of SAP Library. Typographic Conventions Type Style Example text Example text EXAMPLE TEXT Example text Example text <Example text> EXAMPLE TEXT Description Words or characters quoted from the screen. These include field names, screen titles, pushbuttons labels, menu names, menu paths, and menu options. Cross-references to other documentation. Emphasized words or phrases in body text, graphic titles, and table titles. Technical names of system objects. These include report names, program names, transaction codes, table names, and key concepts of a programming language when they are surrounded by body text, for example, SELECT and INCLUDE. Output on the screen. This includes file and directory names and their paths, messages, names of variables and parameters, source text, and names of installation, upgrade and database tools. Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation. Variable user entry. Angle brackets indicate that you replace these words and characters with appropriate entries to make entries in the system. Keys on the keyboard, for example, F2 orenter. Asset Accounting (FI-AA) 3

4 Table of Contents Asset Accounting (FI-AA) Customizing for Asset Master Data Business Transactions Recording of Fixed Asset Transactions Physical Inventory of Assets Periodic Processing Fixed Asset Repairs Processing Fixed Asset Revaluation Reversal of Revaluation Document Statutory Reports Physical Inventory List of Fixed Assets OZ-1 Acceptance and Retirement Record of Fixed Assets OZ-3 Scrapping Record of Fixed Assets OZ-6 Inventory Card for Fixed Assets Asset Accounting (FI-AA) 4

5 Asset Accounting (FI-AA) The Asset Accounting (FI-AA) component covers the most important laws and business practices specific to Ukraine. The following documentation describes these aspects of the component. For generic information about asset accounting, see SAP Library for SAP ERP on SAP Help Portal at Choose a release. In SAP Library, choose SAP ERP Central Component Accounting Financial Accounting (FI) Asset Accounting (FI-AA). Features Customizing Carry out the generic settings for asset accounting in Customizing for Financial Accounting (New) under Asset Accounting. In addition, make the settings specific to Ukraine that are described in the system documentation of the individual reports. For information about the required settings for asset master data, see Customizing for Asset Master Data [Page 7]. Master Data Create the generic master data for fixed assets. To access the asset master on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Asset. Note the following: You can use sample chart of depreciation1ua for Ukraine. This contains sample data such as depreciation keys and depreciation areas. For more information about asset accounting for Ukrainian tax accounting, see SAP Notes and General time-dependent asset master data is available in the standard system for Ukraine (structureglo_s_rus_gnrltd). For more information, see Customizing for Asset Master Data [Page 7]. Business Transactions A number of business processes in asset accounting differ from those in other countries. Country Version Ukraine offers special processes for the following: Recording fixed asset transactions in statutory forms Creating statutory reports for the inventory of fixed and intangible assets For more information, see Business Transactions [Page 8]. As of SAP Enhancement Package 6 for SAP ERP 6.0, you can use functions for workwear accounting. To use these functions, you must activate the business function FI, LO, Localization Topics for Russia 2 (FIN_LOC_CI_14). For more information, see SAP Library for SAP ERP on SAP Help Portal at In SAP Library, choose Business Functions (SAP Enhancement Package 6 for SAP ERP 6.0) Business Functions in SAP ERP Enterprise Business Functions Accounting Country-Specific Business Functions FI, LO, Localization Topics for Russia 2. Asset Accounting (FI-AA) 5

6 Periodic Processing You can use country-specific reports for the following procedures: Processing fixed asset repairs Posting revaluation for fixed assets in FI-GL Reversing the revaluation of fixed assets in FI-GL For more information, see Periodic Processing [Page 11]. Statutory Reports You can prepare forms related to asset accounting and asset inventory in the format prescribed by law. For more information, see Statutory Reports [Page 15]. Asset Accounting (FI-AA) 6

7 1 Customizing for Asset Master Data To customize asset master data for Ukraine, carry out the settings described below. Procedure General Asset Master Data 1. Activate the required additional fields for Ukraine. You do this in Customizing for Financial Accounting (New) under Asset Accounting Master Data Screen Layout Activate Country-Specific Data. The relevant field structure for Ukraine (table GLO_S_RUS_GNRLTD) is delivered in the view V_GLOFAACNTRL (transaction SM30). 2. Determine the appearance and setup of the screen layout in which you want to include the country-specific fields. For example, you can add tab pages to store additional data. You do this in Customizing for Financial Accounting (New) under Asset Accounting Master Data Screen Layout Specify Tab Layout for Asset Master Record as follows: 1. In the Define Tab Layout for Asset Master Data activity, you can change the existing tab layout or create a new tab layout. We recommend that you create a tab page (for example, Country-Specific Data ) with the group box Time-Dependent General Data (S0202) in position 1 and the group box Precious Materials (S0205) in position In the Assign Tab Layouts to Asset Classes activity, assign the tab layout to the asset classes. Precious Material Data Add a group box for entering precious material master data by inserting the group box S0205 into the tab layouts. You do this in Customizing for Financial Accounting (New) under Asset Accounting Master Data Screen Layout Specify Tab Layout for Asset Master Record. You can insert the group box into an existing tab page or into a tab page you have created separately for precious material data. Define the precious materials that you use in your company in Customizing for Financial Accounting (New) under Asset Accounting Master Data Country- Specific Functions Ukraine Define Precious Materials for Asset Master Data Maintenance. Asset Accounting (FI-AA) 7

8 2 Business Transactions A number of business processes in asset accounting differ from those in other countries. Country Version Ukraine comes with special processes for the following: Recording of Fixed Asset Transactions [Page 9] Physical Inventory of Fixed Assets [Page 10] Asset Accounting (FI-AA) 8

9 2.1 Recording of Fixed Asset Transactions In Ukraine, you regularly record all information about a fixed asset during its life cycle. For this, you use the following documents: The primary documents (forms OZ-1, OZ-2, and OZ-3) record single business transactions in the life of an asset, that is, you need to print them out for each transaction separately. The inventory card (form OZ-6) contains all types of information about a fixed asset. It records the main characteristics, value, precious material content, and historical information about all the movements of an asset. Activities Fixed Asset Transactions Event Activities 1. Record it in the system following the standard procedure. Acquire fixed asset 2. Print Acceptance and Retirement Record of Fixed Assets (OZ-1). 3. Print Inventory Card for Fixed Assets (OZ-6). 1. Record it in the system following the standard procedure. Move fixed asset within company 2. Print Acceptance and Retirement Record of Fixed Assets (OZ-1). 3. Print Inventory Card for Fixed Assets (OZ-6). 1. Record it in the system following the standard procedure. Repair or improve fixed asset 2. Print Acceptance and Retirement Record of Repaired/Improved Assets (OZ-2). 3. Print Inventory Card for Fixed Assets (OZ-6). 1. Write it off following the standard procedure. Scrap fixed asset 2. Print Scrapping Record of Fixed Assets (OZ-3). 3. Print Inventory Card for Fixed Assets (OZ-6). More Information OZ-1 Acceptance and Retirement Record of Fixed Assets [Page 17] OZ-3 Scrapping Record of Fixed Assets [Page 18] OZ-6 Inventory Card for Fixed Assets [Page 19] Asset Accounting (FI-AA) 9

10 2.2 Physical Inventory of Assets You use this process to carry out the physical inventory of fixed and intangible assets in Ukraine. Process 1. The director of the organization orders a physical inventory of fixed assets and intangible assets. 2. You check the accounting data and the information stored in bookkeeping about the asset quantities and compile the physical inventory list of fixed assets (see Physical Inventory List of Fixed Assets [Page 16]). 3. You print two copies of the inventory lists. For rented assets, three copies are required. You create separate lists for each location, for each asset class, and for each person or group of persons responsible for counting the assets. Rented assets are indicated separately as well. A different layout is used for fixed and intangible assets. 4. The commission carries out the inventory count. The commission writes the results of the inventory on the physical inventory lists by hand. 5. If the commission finds differences between the accounting data and the results of the physical inventory, the commission post the differences in the system as FI-AA documents using special transaction types. 6. Based on the inventory differences, you create and print difference lists. You create separate difference lists for each location, for each asset class, and for each person or group of persons responsible for counting the assets. The same layout is used for fixed and intangible assets. For more information about difference lists, see SAP Library for SAP ERP on SAP Help Portal at Choose a release. In SAP Library, choose SAP ERP Central Component Accounting Country Versions Europe Russia Financial Accounting (FI) Asset Accounting FI-(AA) Statutory Reports Difference List of Assets. Asset Accounting (FI-AA) 10

11 3 Periodic Processing In Ukraine, special procedures are used for the following: Fixed Asset Repairs Processing [Page 12] Fixed Asset Revaluation [Page 13] Reversal of Revaluation Document [Page 14] Asset Accounting (FI-AA) 11

12 3.1 Fixed Asset Repairs Processing You use this report to process the costs incurred for all types of improvements to fixed assets, for example, costs of major repairs, permanent repairs, and modernizations. The report processes the costs for a specific period in accordance with the tax requirements in Ukraine. When you run the report, you have the following options: Expenses plus revaluation: The repair costs are posted as expenses up to the legally required limit (that is, 10% of the total book value of all fixed assets at the start of the fiscal year). Anything above that limit is posted as an increase in the book value (that is, acquisition and production costs) of the relevant assets. The revaluation amount is distributed proportionally according to the ratio of actual repair costs of an asset to the total repair costs of all assets for the relevant period. Revaluation only: The repair costs are posted as an increase in the book value of the relevant assets. For example, you can use this option if the limit for the expenses posting has already been reached. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Periodic Processing Country Specifics Ukraine Fixed Asset Repair Processing (transactionj1uffar). Asset Accounting (FI-AA) 12

13 3.2 Fixed Asset Revaluation You use this report to post the revaluation of fixed assets in FI-GL, after you have posted the revaluation using the standard procedure in FI-AA. When you use the standard transaction to post the monthly depreciation to G/L accounts, you do not allow the system to post revaluation within that transaction. Instead, you use this report to generate new revaluation documents that comply with Ukrainian legal requirements. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Periodic Processing Revaluation for Balance Sheet Country Specifics Ukraine Fixed Asset Revaluation (transactionj1ufreval). Asset Accounting (FI-AA) 13

14 3.3 Reversal of Revaluation Document You use this report to reverse revaluation documents that you have created using the Fixed Asset Revaluation [Page 13] report. Note that you cannot use the standard individual reversal report (transactionfb08) to reverse these documents. For Ukraine, you post the depreciation to FI-AA using the standard FI-AA functions, and you post the revaluation to FI-GL using the Fixed Asset Revaluation report. To reverse the FI-GL posting, you use this report (Reversal of Revaluation Document). For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Periodic Processing Revaluation for Balance Sheet Country Specifics Ukraine Reversal of Revaluation Document (transactionj1ufrevstor). Asset Accounting (FI-AA) 14

15 4 Statutory Reports Country Version Ukraine comes with reports that enable you to create and print statutory forms that comply with the legal requirements in Ukraine. Features Asset Accounting To record information about assets and related business transactions, you use the following statutory reports: Primary documents (forms OZ-1, OZ-2, OZ-3) For more information, see OZ-1 Acceptance and Retirement Record of Fixed Assets [Page 17] and OZ-3 Scrapping Record of Fixed Assets [Page 18]. Inventory cards for fixed assets (form OZ-6) For more information, see OZ-6 Inventory Card for Fixed Assets [Page 19]. Physical Inventory For the physical inventory, you create and print the physical inventory list of fixed assets. For more information, see Physical Inventory List of Fixed Assets [Page 16]. Asset Accounting (FI-AA) 15

16 4.1 Physical Inventory List of Fixed Assets You use this report to create and print the Physical Inventory List of Fixed Assets (form INV-1) in accordance with regulation no. 241, December 28, 1989 of the Ukrainian Statistics Committee. This form lists the assets and their values based on the data stored in accounting. You use this list to record fixed and intangible assets using the same form layout. The inventory counters use the printed physical inventory lists as the basis for performing the physical inventory. If any discrepancies are found during the inventory, you post an asset document in FI-AA to record the adjustment in the inventory. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country Specifics Ukraine Asset Inventory Reports Physical Inventory List of Fixed Assets (transactionj1ufinv1). More Information Physical Inventory of Assets [Page 10] Asset Accounting (FI-AA) 16

17 4.2 OZ-1 Acceptance and Retirement Record of Fixed Assets You use this report to create and print the following forms in the legally required format: Acceptance and Retirement Record of Fixed Assets (form OZ-1) This records the capitalization or internal transfer of one or more fixed assets. Acceptance and Retirement Record of Repaired/Improved Assets (form OZ-2) This records the repair, reconstruction, or improvement of one or more fixed assets. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country Specifics Ukraine Asset Accounting Forms OZ-1 Acceptance and Retirement Record of Fixed Assets (transactionj1uf_oz1). Asset Accounting (FI-AA) 17

18 4.3 OZ-3 Scrapping Record of Fixed Assets You use this report to create and print the Scrapping Record of Fixed Assets (form OZ-3) in the legally required format. This form records the scrapping of one or more fixed assets. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country Specifics Ukraine Asset Accounting Forms OZ-3 Scrapping Record of Fixed Assets (transactionj1uf_oz3). Asset Accounting (FI-AA) 18

19 4.4 OZ-6 Inventory Card for Fixed Assets You use this report to create and print the Inventory Card for Fixed Assets (form OZ-6) in the legally required format. The inventory card records all information about a fixed asset, or a group of fixed assets with the same inventory card group number. It provides, for example, information about the acquisition, capitalization, movement, revaluation, write-off, and value of a fixed asset or group of fixed assets. It also contains the main characteristics of the assets and information about precious material content. For more information, see the report documentation in the system. Activities To access this report on the SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting Preparations for Closing Country Specifics Ukraine Asset Accounting Forms OZ-6 Inventory Card for Fixed Assets (transactionj1uf_oz6). Asset Accounting (FI-AA) 19