You have acquired Fixed Asset XXX-X (XXX-X represents the Fixed Asset ID). The acquired amount represents a specific quantity of separate items, for instance 1000 storage boxes at a cost of A,AA LC per piece (A,AA represents the cost per piece; LC stands for Local Currency).
The Fixed Asset was acquired in Fiscal Year AAAA (AAAA represents the Fiscal Year of Acquisition). In the same fiscal year a part of the original quantity is sold, say, 100 pieces.
To achieve the partial sale you create a separate Fixed Asset BBB-B (BBB-B represents the ID of the new Fixed Asset) and then partially transfer the amount per piece to this new Fixed asset (100 x A,AA LC= Amount to be transferred), relating to 1-Current year, as the transfer is posted in the same year as the original acquisition.
In Fiscal Year BBBB (BBBB represents a Fiscal Year later than Fiscal Year AAAA) you need to sell a further amount/ quantity, say another 100 pieces, of Fixed Asset XXX-X.
Again, you create an additional Fixed Asset ZZZ-Z (ZZZ-Z represents the additional fixed asset ID).
However, as Fixed Asset XXX-X was already depreciated in different accounting periods.
You are wondering which cost per piece to use for the calculation of the partial transfer amount.
SAP Business ByDesign
Reproducing the Issue
- In the Fixed Asset work center go the Fixed Assets view.
- Find Fixed Asset AAA-A.
- Press Edit and select Values.
- In the Values tab go to the Journal sub-tab.
- In the Group By field select Fiscal Year:
You can see that in Fiscal Year AAAA
- Fixed Asset AAA-A was acquired (Transaction Category: Acquisition).
- A Partial Transfer was posted with Transaction Category: Partial Transfer - Current Year - Sending.
- Depreciations have been posted (Transaction Category: Periodic Depreciation, Revaluation and Interests).
And you notice further Depreciation postings in subsequent Fiscal years, such as BBBB.
As the Net Book value of Fixed Asset AAA-A as declined through the partial transfer and depreciation posting you now wonder which cost per piece to use to calculate the amount for the next partial transfer.
As the initial acquisition was posted in a previous year you need to relate the partial transfer from the original Fixed Asset AAA-A to ZZZ-Z to a previous year. The due depreciation will be transferred to the new Fixed Asset as well. This means, for further partial transfers in a subsequent year the initial acquisition value shall be used for the calculation of the transfer amount.
Calculate the same price per piece as you have used for the previous partial transfer in the year of acquisition:
100 x A,AA LC = DDD,DD LC (DDD,LC represents the total amount to be transferred from Fixed Asset AAA-A to ZZZ-Z).
In the partial transfer posting relate the transfer to Previous years:
- In the Fixed Assets work center go to the Fixed Assets view.
- Select Fixed Asset AAA-A.
- Press Manual Posting and select Partial Transfer of Individual Material.
- Enter the Document and Posting Date.
- Then, under Source go to the Relating To field and here select 2- Previous Years.
- In the Amount field enter DDD,DD LC.
- In the Target section select Fixed Asset ZZZ-Z.
- Press Post.
Fixed Asset, Acquisition, Partial Transfer, cost per piece, Partial Transfer of Individual Material , KBA , SRD-FIN-FA , Fixed Assets , Problem