SAP Asset Accounting in 1-Pager GAAP

Concept
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Configurations ‘Accounting (Ledger Group) In Classic AA Concept: there is a

Principle’
Ledger primary Depreciation Area (i.e.
‘01’), while other Depreciation
Area(s) will be delta areas. In case Base Rates
of parallel currencies, the primary Method (Multilevel)
Depreciation Area will be the basis
Depreciation for conversion. Period
Area In New AA Concept: Each Ledger
Control
(per Currency) needs to be mapped
to a Depreciation Area.

Chart of Traditional Account Approach for Depreciation

Depreciation handling GAAP is supported in ECC Key
& S/4
Asset
Class
OAOA
Chart of Company Default
Accounts Code (Class Level)

type-of
ANKA

Asset Number Range

AO90 Belong-to Screen Layout OAYZ
Account Default
Determination (DA Level)
T095/B ANKB

Asset
AS01
Depreciation Expense Master Properties Cost Object (i.e. CC,
In ECC Concept: there is a primary GL
Depreciation Area (i.e. ‘01’), while Accumulated Depreciation Data (Asset Level) IO)depreciation)
(for
Account AW01N
other Depreciation Area(s) will be
delta areas. Hence, a sync process
(ASKB) will be ran to ensure all Acquisition Cost
Transactions
Properties Depreciation Key
Depreciation Areas (each GAAP)
Asset Gain/Loss (DA Level) Useful Life
are aligned.
In S/4HANA Concept: GL and AA
are architected to be in one single
table (i.e. ACDOCA), with each DA Periodic Postings Migration
being treated independently as per AFAB ABZON[L]
each GAAP. No syncing needed. System AS91
Planned Asset
Depreciation Depreciation Depreciation Acquisition
Master
ABMA{L] ABAA[L] ABAVN[L]
Manual ABLDT
Unplanned Asset
Depreciation Depreciation Retirement Components Legends
Legends
Transactions
Process TCODE
AR29N ABUMN[L] (prior to S/4 HANA,
System Intraco AS91 is used for both Details TABLE
Revaluation Revaluation Transfer Transfer MasterData and
Transaction) Belong-to Compose-of
Belong-to Compose-of
ABAW{L] ABZU[L] ABT1N[L]
Manual Interco Type-of Related-with
Related-with
Write Up Type-of
Revaluation Transfer Use-of
Use-of