Unplanned delivery costs – unplanned delivery costs field, direct posting to GL account, subsequent debit
In this blog post I will be discussing about “Unplanned delivery costs”, the different ways available to use for different business scenarios and a real-time scenario explaining how to process unplanned delivery costs.
Unplanned delivery costs:-
Charges that aren’t known at the time of creation of purchase order and are directly entered in logistics invoice verification (MIRO).
There are 3 ways to enter unplanned delivery charges, depending on the business requirements, the relevant method can be chosen:-
1. Unplanned delivery costs field in transaction code – MIRO
2. Direct posting to GL account
3. Subsequent debit posting
1. Unplanned delivery costs field in transaction code – MIRO:-
There is a separate field provided by SAP to enter the unplanned delivery costs. The additional costs can be directly entered in this field. These additional costs are either distributed among the invoice items (material account) or posted to a separate GL account.
The option, to distribute the additional costs either among the invoice items or post into a separate GL account can be chosen using the below path:-
SPRO – Materials Management – Logistics Invoice Verification – Incoming Invoice – Configure how unplanned delivery costs are posted.
After executing the above path, the relevant option can be chosen according to the business requirements for a company code. See below.
- Distribute among invoice items:- When this option is chosen, the additional costs are distributed among all the invoice items.
- Different GL line:- When this option is chosen, the GL account has to be maintained for automatic account determination under the transaction/event key UPF (unplanned delivery costs) in transaction code – OBYC.
2. Direct posting to GL account:-
To post the unplanned delivery costs directly to the GL accounts and material accounts, it is necessary to activate direct postings. To activate direct posting to GL accounts and material accounts use the below.
Path – SPRO – Materials Management – Logistics Invoice Verification – Incoming Invoice – Activate direct posting to GL accounts & material accounts.
After executing, the following options are available:-
- Dir. Posting to GL = Active
- Dir. Posting to material = Active
The above options are the second posting option for unplanned delivery charges. If the direct posting to GL accounts is activated, the costs have to be manually posted to specific GL accounts.
3. Subsequent debit posting:-
This function is available within logistics invoice verification, which allows to post additional debit amounts to already posted invoice. This function is used to correct the posted invoice amounts without affecting the quantity posted.
These additional charges affects the value of the previously posted invoices, but they do not affect the quantity. The subsequent debit function allows posting of additional costs without affecting the quantity. Eg. Custom charges etc.
Now, lets discuss a real-time scenario.
A purchase order is created for 20 quantity with a price of 160/- per quantity. The materials are assigned to GL – 400102, the GR/IR a/c is 100102 and the vendor is 1000100.
Vendor delivers 20 quantity and the goods receipt document is created.
Document 1 :- Goods Receipt
Debit : 400102 – Inventory 3200/-
Credit : 100102 – GR/IR clearing A/c 3200/-
Vendor sends the invoice for 20 quantity with the price of 160/- each.
Document 2 :- Invoice Receipt
Debit : 100102 – GR/IR Clearing A/c 3200/-
Credit : 1000100 – Vendor A/c 3200/-
Now, vendor realizes that an additional cost of 100/- should have been posted.
As we discussed about the available options to post the unplanned delivery costs already, lets the see postings for those options one by one below.
Option 1 : – Unplanned delivery costs field – Distribute among invoice items
After executing the transaction code – MIRO, enter all the necessary data and enter the purchase order number under PO reference field.
After filling the necessary details, click on details tab and enter the additional cost in unplanned delivery costs field. See below.
Now, you can see the below screenshot after simulation, practically you will see the amount distributed to all the invoice items. Below, I have only one item and it is distributed wholly to that account.
Option 1 : – Unplanned delivery costs field – Different GL Line
To post to a different GL line rather than distributing among the invoice items we have to assign the GL account in Automatic account determination using transaction code – OBYC against transaction/event key UPF (unplanned delivery costs) as shown below.
And also we have to configure how unplanned delivery costs are posted (path is already mentioned above). To post to a specific GL account, u have to select the option – 2 (different GL line), see below.
Using transaction code MIRO, enter the necessary data in basic data tab, enter PO number in PO reference tab and enter the amount in unplanned delivery cost field under details tab. Simulate the document to see the posting.
Option 2 :- Direct posting to GL account
To post unplanned delivery costs directly to a GL account, enter the necessary details in the basic data tab, enter the GL account and amount under the GL account tab as shown below.
Now, simulate the document to see the posting. The unplanned delivery costs are directly posted to the GL account, see below.
Option 3:- Subsequent Debit posting:-
Subsequent debit is used to post additional charges to the previously posted invoices without affecting the quantity. To post the subsequent debit, go to MIRO and the select subsequent debit under transaction field as shown below.
After selecting the subsequent debit, enter the necessary details under the basic data tab in document header, enter PO number under PO reference tab as shown below.
And enter the amount (additional charges) in the unplanned delivery cost field under details tab as shown in the below screenshots.
When you click on simulate, based on the configuration (configure how unplanned delivery costs are posted) it will either be distributed to invoice items or different GL a/c. The additional costs are posted to a different GL account below.
Unplanned delivery costs occur when we don’t know the exact costs at the time of creation of PO. They are entered directly in the logistics invoice verification as discussed above. There are different methods for posting unplanned delivery costs according the needs of the business and we have covered all of the above.