The target of this document is to post the impairment of assets, under the IAS 36 standar, in SAP ECC 6 and reflecting this values in FI-AA module.
First of all, you have to activate the bussines function FIN_GL_CI_3. You can do this in transaction SFW5.
New transaction types:
- Transaction type for impairment rule IAS 36 (debit) for current year (transaction type group A2)
- Transaction type for impairment rule IAS 36 (debit) for prior year (transaction type group A1)
- Transaction type for impairment rule IAS 36 (credit) for current year (transaction type group A2)
- Transaction type for impairment rule IAS 36 (credit) for prior year (transaction type group A1)
For each depreciation area, a flag may be recorded both to devalue / revalue the acquisition price and production costs, as to devalue / revalue depreciation:
To post the impairment, should be marked for each depreciation area of assessment impairments are taken into account in the implementation of accounting for depreciation:
In addition, the accounts must be assigned to use the impairment:
If you want to separate in a report the impairments and the reverse charges of impairments, you should separate by transaction type in the asset history sheet. The customizing in this case is:
If you have posted investiments grants, the run of the impairment report don’t have a retirement of this grants. You should do this retirement manually by the standar retirement transaction.
Implementing Badi FIAA_IMPAIRMENT_DISTR_CUST
If the distribution of impairment is different in each asset, you can use the Badi FIAA_IMPAIRMENT_DISTR_CUST to do a specific distribution for your requirements.
For this, you can create an implementation in transaction SE19:
You need to create a class ZCL_FIAA_IMPAIRMENT_DISTR_CUST assigned to this implementation to include the ABAP code to do the distribution.
Functional use guide
You have to use an asset report to create a worklist with all the fixed assets that you want to include in impairment. From SAP Easy Access, choose Financial Accounting – Fixed assets – Environment – Worklist – Generate
Choose ‘Impairment posting’ like the worklist task:
You’ll see this window:
Here you choose like the system will post the impairment:
○ Post like negative revaluation of adquisition and production costs (APC) to reduce it (standar configuration)
○ Post like a revaluation of depreciation too, that is, as an increase in the amount of accumulated depreciation. If you want use this procedure, you should mark this flag: “Impairment as dep. revaluation”
You have to choose the transaction type to do the impairment postings for movements in current and prior year.
After, you need to choose the procedure to do the distribution of assets impairment. You have the following options:
○ “Net book value” : The distribution of the impairment amount depends on the net asset value: The system distributes the total amount of impairment in proportion to the net book value of individual assets.
○ “User-defined/(Badi)”: The system distributes the total amount of impairment based on customer specifications that are defined using BAdI for distributing impairments (FIAA_IMPAIRMENT_DISTR_CUST). You can also use this BAdI to import an external file that specified the amount of deterioration in the level of individual assets.
○ “Imp. from NBV”: The system determines and distributes the total amount of impairment to the carrying value of the individual assets is zero after the loss of value. In this case is not necesary to fill the impairment amount in the field ‘Impairment Amt’.
When you fill and accept the data, the worklist will be created.
The next step is to check and release the worklist. Run the transaction AR31.
You can check and change the parameters saved before the run of the report, in ‘Change worklist header’. Once the parameters are definitive, releasing the worklist runs the Release button.
When the worklist finished with success, the status changes to completed. If there is an error, will be indicated in the error log, you will need to modify the parameters and rerun the worklist.
The impairment will be saved in the asset in this moment, but the impairment posting has to do it later. The next step is run the transaction AFAB. The impairment posting will be done in the same moment that you post the depreciation.