Actualización del modelo y validación del dimensionado

Lesson Overview

[Enter a brief overview of the lesson.]

Lesson Objectives

After completing this lesson, you will be able to:

• Explain what conditions are, how they are calculated, and what impact they have

Business Example

You want to learn how the integration is structured in financial accounting and how this is displayed in the contract.

Figure 49: Conditions

The conditions on the real estate contract create cash flow items, which are marked as plan items with a due date. These plan items display the account determination (based on the flow types that are assigned to the condition types), payment terms and parameters, posting parameters, as well as distribution rules.

• Calculation formulas are used to calculate the condition amount. The calculation formula may be based on a number of predefined formulas.

Distribution Formulas

Distribution formulas are used to distribute the condition amount to real estate objects if there are multiple objects assigned to the real estate contract. The distribution formula may be based on a number of predefined formulas

• Condition types are the most visible component of lease accounting to the user. The selection of a condition type on the real estate contract drives the account assignment and the accounting treatment. Condition types are assigned to condition groups, which are assigned to contract types.

• It is recommended the condition type name indicates what kind of process it will be used for – payable or receivable. Since condition types are assigned to contract types via condition groups, the distinction is not mandatory, but it may aid the user in reporting or analysis.

• This relationship ensures only condition types that are applicable for a contract type are available for use by the user.

• Condition Purpose: Condition purpose is used on the contract to specify how the condition should be treated by the periodic processing program. A one-time purpose will post the condition one time on the date specified on the condition. Statistical purposes are used a placeholders within the contract to show a payment was made using another payment source. It will not generate financial postings.

• Note that as of EHP4, FAS13 straightlining can also consider a so-called possession date. This is only relevant for legal environments where FAS13 compliance is required (i.e. reporting according to US GAAP)

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RE010 Lesson: Accounting

Figure 50: Cash Management

Figure 52: Lease Accounting in SAP Real Estate Management

The periodic processing program generates payments and receivables based on the conditions assigned to the SAP real estate contract. The program also automatically creates follow-up postings based on changes made to conditions for back dated changes. These postings are automatically recorded in the general ledger and within the controlling module. The periodic processing program can be run for any contract type and within simulation or update mode. Reversal of entries generated through the periodic processing program may also be generated.

Entries created using the periodic processing program must be reversed using the periodic processing program. However, it is not necessary to reverse periodic postings when changes are made to a condition after the periodic posting run, since any changes made to the condition will be recorded during the next periodic posting run.

The periodic posting will identify all plan items within the defined due date and generate a debit and a credit posting for each one of the plan items. There is also a CO posting against the real estate contract (for a payable lease, this is a cost posting, whereas the receivable lease will have a revenue cost element). The transfer posting then allows these costs/revenues on the lease to be distributed to the RE objects or other CO objects. The vacancy posting creates either lost revenue or vacancy cost postings against the identified cost center.

The periodic posting run can first be simulated to allow for review, and possibly necessary changes. All changes should be made in the contract, to generate the right cash flow adjustment, resulting in the proper postings.

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RE010 Lesson: Accounting

Figure 53: Periodic Posting: Contract

Real estate contracts can be made with organizational units belonging to your own company (company code/controlling area), as well as with external partners.

These organizational units can be represented by cost center, order or WBS element objects.

No master tenant with customer account is available for internal real estate contracts.

The same condition types (basic rent, advance payment operating costs and so on) are used. However, periodic postings are transferred to different accounts in the case of your own usage.

The posting is:

• Debit “Costs own usage” with auxillary account assignment to cost center (or order or WBS element) that is renting the rental unit

• Credit “Own usage revenues” with auxiliary account assignment to the rental agreement

Figure 54: One-Time Postings

One time posting transactions are new functionality with SAP ECC 6.0 and allow for a pre-configuration of RE specific posting transactions (based on transaction FB50) within a real estate context. They are configured company code dependently and can be posted to accounts payable, receivable, a GL account or a combination of these postings. SAP strongly recommends using these transactions for any financial transactions that have impact on real estate, such as posting of service charge related invoices.

You can define various accounting events in Customizing that you can use in the form of a one-time posting.

Thus, the partially complex accounting events are not apparent to the user. The user only has a simple user interface.

In the defined account event, you can enter information regarding the document (document type, header text and so on), as well as information regarding individual line items (account assignment object, distribution yes/no and so on).

The user can define and group as many accounting events as required.

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RE010 Lesson: Accounting

Lesson Summary

You should now be able to:

• Explain what conditions are, how they are calculated, and what impact they have

Related Information

• [Enter an optional eference using the URL or CrossReference tag to additional information that learner may find useful. Examples include websites or whitepapers. Delete if not used.]