CL_EXM_IM_RECN_CONTRACT_FAS13 - Example BAdI: Mapping of FAS 13 Requirements
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Functionality
This class gets a sample implementation for accruals and deferrals for leases based on the requirements set forth by FAS 13 and U.S. GAAP.
According to the basic guidelines of FAS 13, lease expense is to be recognized on a straight-line basis over the complete term of the lease, regardless of the timing of the actual payments.
The SUBSTITUTE method of example class CL_EXM_IM_RECN_CONTRACT_FAS13makes it possible to have the system automatically maintain special contract conditions needed to make the straight-line accruals/deferrals required by FAS 13.
This straight-line calculation, and the call of the SUBSTITUTE method, always takes place when a "contract" business object is changed or created.
The SUBSTITUTE method has the following tasks:
- It specifies the total value of the contract or rental object.
The total value is the sum of the receivable or payable items, relevant according to FAS13, in the cash flow of the contract or rental object.
- It specifies the monthly straight-line value based on the determined calculation period, the value of the contract, and any accruals or deferrals or write-backs already posted.
- It determines the accrual/deferral conditions on the basis of the straight-line value to reach thecorrect monthly costs or revenue. The system processes the accrual/deferral conditions automatically on a monthly basis.
Relationships
Example
Contract Term:- 01/01/2007 - 06/30/2007
- Cash Flow From 09/01/2006
- Basic rent beginning 01/01/07: 1000
- Possession date from of related calculation object: 09/01/2006
The calculated contract value is 6000. The average monthly rent is 600. The system generates a condition for posting the average monthly rent.
01.09.2006,, straightline rent,,600
The postings are as follows:| 01.09.2006 | Debit accrual/deferral account, credit rent revenue | 600 | |
| 01.10.2006 | Debit accrual/deferral account, credit rent revenue | 600 | |
| 01.11.2006 | Debit accrual/deferral account, credit rent revenue | 600 | |
| 01.12.2006 | Debit accrual/deferral account, credit rent revenue | 600 | |
| 01.01.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
| 01.02.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
| 01.03.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
| 01.04.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
| 01.05.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
| 01.06.2007 | Debit accrual/deferral account, credit rent revenue | 600 | |
| Debit receivables, credit rent revenue | 1000 | ||
| Debit rent revenue account, credit accrual/deferral | -1000 | ||
Unlike the procedure for normal contracts, the rent (relevant for payment) is posted on a monthly basis during the periodic posting run directly to the account for accruals/deferrals.
Set up your conditions and flows in Customizing accordingly. The rent is transferred to the settlement account using the object posting (reference flow type for relationship key 30).
Conditions| Condition types | Description |
|---|---|
| Y011 | Basic office rent |
| Y012 | Basic warehouse rent |
| Y015 | Garage rent |
| Y019 | Rent reduction |
| YF00 | Straight-line rent |
| YF01 | Straight-line rent writeback |
| YF10 | Straight-line rent 2 |
| YF11 | Straight-line rent writeback 2 |
Condition group
| Condition group | Description |
|---|---|
| YO01 | FASB13 Contract |
Assign Conditions to GroupFlow Type
| Flow Type | Description | Debit/credit indicator | |
|---|---|---|---|
| Y100 | Basic office rent | S Debit posting | |
| Y101 | Basic office rent - subs. receivable | S Debit posting | |
| Y102 | Foll-up office rent credit memo | H Credit posting | |
| Y140 | Office rent transfer | H Credit posting | |
| Y141 | Subs. revbl. office rent transfer | H Credit posting | |
| Y142 | Office rent credit memo transfer | S Debit posting | |
| Y200 | Basic warehouse rent | S Debit posting | |
| Y201 | B. warehouse rent - subs. receivable | S Debit posting | |
| Y202 | Foll-up warehouse rent credit memo | H Credit posting | |
| Y240 | Warehouse rent transfer | H Credit posting | |
| Y241 | Transfer subs. rcvbl. warehouse rent | H Credit posting | |
| Y242 | Transfer foll-up credit warehouse rent | S Debit posting | |
| Y500 | Garage rent | S Debit posting | |
| Y501 | Garage rent subs. receivable | S Debit posting | |
| Y502 | Foll-up pstg garage rent credit memo | H Credit posting | |
| Y540 | Transfer garage rent | H Credit posting | |
| Y541 | Transfer subs. rcvbl. garage rent | H Credit posting | |
| Y542 | Transfer foll-up garage rent credit | S Debit posting | |
| Y900 | Rent reduction | H Credit posting | |
| Y901 | Subs. rcvbl incr. rent reduction | H Credit posting | |
| Y902 | Subs. rcvbl reduced rent reduction | S Debit posting | |
| Y940 | Transfer rent reduction | H Credit posting | |
| Y941 | Transfer incr. rent reduct. rcvbl | H Credit posting | |
| Y942 | Transfer reduced rent reduction | S Debit posting | |
| YD00 | SL rent transfer | H Credit posting | |
| YD01 | SL rent writeback transfer | S Debit posting | |
| YD10 | SL rent transfer | H Credit posting | |
| YD11 | SL rent writeback transfer | S Debit posting | |
| YF00 | Straight-line rent | S Debit posting | |
| YF01 | Straight-line rent writeback | H Credit posting | |
| YF10 | Straight-line rent | S Debit posting | |
| YF11 | Straight-line rent writeback | H Credit posting |
Reference Flow Types
| Relationships | Flow Type | Reference Flow Type |
|---|---|---|
| 10 Follow-Up Postings Due to Condition Increase | Y100 | Y101 |
| 10 Follow-Up Postings Due to Condition Increase | Y200 | Y201 |
| 10 Follow-Up Postings Due to Condition Increase | Y500 | Y501 |
| 10 Follow-Up Postings Due to Condition Increase | Y900 | Y901 |
| 10 Follow-Up Postings Due to Condition Increase | YF00 | YF00 |
| 10 Follow-Up Postings Due to Condition Increase | YF01 | YF01 |
| 10 Follow-Up Postings Due to Condition Increase | YF10 | YF10 |
| 10 Follow-Up Postings Due to Condition Increase | YF11 | YF11 |
| 20 Follow-Up Postings Due to Condition Reduction | Y100 | Y102 |
| 20 Follow-Up Postings Due to Condition Reduction | Y200 | Y202 |
| 20 Follow-Up Postings Due to Condition Reduction | Y500 | Y502 |
| 20 Follow-Up Postings Due to Condition Reduction | Y900 | Y902 |
| 20 Follow-Up Postings Due to Condition Reduction | YF00 | YF01 |
| 20 Follow-Up Postings Due to Condition Reduction | YF01 | YF00 |
| 20 Follow-Up Postings Due to Condition Reduction | YF10 | YF11 |
| 20 Follow-Up Postings Due to Condition Reduction | YF11 | YF10 |
| 30 Distribution Posting (Object Transfer Postings) | Y100 | Y140 |
| 30 Distribution Posting (Object Transfer Postings) | Y101 | Y141 |
| 30 Distribution Posting (Object Transfer Postings) | Y102 | Y142 |
| 30 Distribution Posting (Object Transfer Postings) | Y200 | Y240 |
| 30 Distribution Posting (Object Transfer Postings) | Y201 | Y241 |
| 30 Distribution Posting (Object Transfer Postings) | Y202 | Y242 |
| 30 Distribution Posting (Object Transfer Postings) | Y500 | Y540 |
| 30 Distribution Posting (Object Transfer Postings) | Y501 | Y541 |
| 30 Distribution Posting (Object Transfer Postings) | Y502 | Y542 |
| 30 Distribution Posting (Object Transfer Postings) | Y900 | Y940 |
| 30 Distribution Posting (Object Transfer Postings) | Y901 | Y941 |
| 30 Distribution Posting (Object Transfer Postings) | Y902 | Y942 |
| 30 Distribution Posting (Object Transfer Postings) | YF00 | YD00 |
| 30 Distribution Posting (Object Transfer Postings) | YF01 | YD01 |
| 30 Distribution Posting (Object Transfer Postings) | YF10 | YD10 |
| 30 Distribution Posting (Object Transfer Postings) | YF11 | YD11 |
Note
Debit-side and credit-side conditions are posted during the periodic posting run to the accruals/deferrals account using object transfer.
Account Symbols| Account symbol | Description |
|---|---|
| FAS13 | FAS13 accrual of revenue |
| FAS13_2 | FAS13 accrual of revenue 2 |
Assign Account Symbol to Flow Type
| Flow Type | D/C | Account symbol | D/C | Account symbol |
|---|---|---|---|---|
| Y100 | D | D* | S | 100 |
| Y101 | D | D* | S | 100 |
| Y102 | S | 100 | D | D* |
| Y140 | S | 100 | S | FAS13 |
| Y141 | S | 100 | S | FAS13 |
| Y142 | S | FAS13 | S | 100 |
| Y200 | D | D* | S | 100 |
| Y201 | D | D* | S | 100 |
| Y202 | S | 100 | D | D* |
| Y240 | S | 100 | S | FAS13 |
| Y241 | S | 100 | S | FAS13 |
| Y242 | S | FAS13 | S | 100 |
| Y500 | D | D* | S | 100 |
| Y501 | D | D* | S | 100 |
| Y502 | S | 100 | D | D* |
| Y540 | S | 100 | S | FAS13 |
| Y541 | S | 100 | S | FAS13 |
| Y542 | S | FAS13 | S | 100 |
| Y900 | S | 100 | D | D* |
| Y901 | S | 100 | D | D* |
| Y902 | D | D* | S | 100 |
| Y940 | S | FAS13 | S | 100 |
| Y941 | S | FAS13 | S | 100 |
| Y942 | S | 100 | S | FAS13 |
| YD00 | S | 100 | S | 100 |
| YD01 | S | 100 | S | 100 |
| YD10 | S | 100 | S | 100 |
| YD11 | S | 100 | S | 100 |
| YF00 | S | FAS13 | S | 100 |
| YF01 | S | 100 | S | FAS13 |
| YF10 | S | FAS13_2 | S | 100 |
| YF11 | S | 100 | S | FAS13_2 |
Replace account symbols
| Chart of Accounts | Account symbol | Account | |
|---|---|---|---|
| INT | FAS13 | 99000 | Deferred Income |
| INT | FAS13_2 | 99010 | Deferred Income |
Notes
| The attributes of the class have the following meanings: |
|---|
- MC_CONDPURPOSE_BOOKING,,
- Condition purpose of FAS13 accrual/deferral conditions,,
- MC_CALCRULE_FIXED,,
- Calculation formula of FAS13 accrual/deferral conditions
- MC_DISTRULE_MEAS
- Distribution formula of FAS13 accrual/deferral conditions
- MC_DISTRULE_MEAS_PAR_1
- Parameter 1 of distribution formula of FAS13 accrual/deferral conditions
- MC_DISTRULE_MEAS_PAR_2
- Parameter 2 of distribution formula of FAS13 accrual/deferral conditions
- MC_TERMNO_FAS13,,
- Number of posting terms and frequency terms to be created for the accrual/deferral conditions,,
- MC_TERMNO_FAS13_2,,
- Number of frequency term to be created for the last (adjustment) accrual/deferral conditions
- MC_TAXGROUP,,
- Tax group of FAS13 accrual/deferral conditions
- MC_TAXTYPE_VENDOR,,
- Tax type of credit-side FAS13 accrual/deferral conditions,,
- MC_TAXTYPE_CUSTOMER,,
- Tax type of debit-side FAS13 accrual/deferral conditions,,,,
- MC_CALCBEG_FAS13,,,,
- Customer-specific field of contract data that defines a start date differing from that of the calculation period. Keep in mind, that in relation to possession dates, the calculation period can differ from the term of the contract.
- MC_UNITPRICE_MARGIN
- Defines a value that is used for capping changes to conditions. If a condition change is less than the value entered here, then the existing condition is not changed.
If you set this value too low, then rounding differences are corrected too often by the system, and the number of conditions increases. The system always corrects the rounding differences cumulatively in the last period.
- MC_CALCULATION_BASE,,
- Specifies which algorithm is used. The following algorithms are available:
- mc_calculation_base = 1
- This algorithm normally distributes the remaining value to the periods that are still open. In that case, the algorithm does not change the accrual/deferral conditions retroactively.
However, if a contract is terminated unexpectedly or conditions are changed so that all months up tothe contract end date are already posted, then the algorithm determines the remaining value. It posts this value as a one-time correction with retroactive effect back to the period in which the contract ends.
- mc_calculation_base = 2
- With this algorithm, the original start date of the calculation serves as the calculation start date.Any accrual/deferral records that may have been posted are corrected retroactively and distributed over the entire calculation period (term of the contract or object).
- mc_calculation_base = 3
- With this algorithm, the date of the condition changes serves as the new calculation start date. Thismeans that retroactively effective changes of conditions relevant for FAS13 also lead to correspondingtime corrections to the accrual/deferral conditions. If the system does not find any retroactively effectivechanges to conditions, then changes are distributed over the open periods using the straight-line approach (see mc_calculation_base = 1).
- MC_CONDTABLE_FAS13
- Name of the Z table that you need in order to be able to specify the conditions that are relevant for FAS13 (see SAP Note 907742)
| Condition | FAS13 AcctTp | Description | SL AcctTp |
|---|---|---|---|
| Y011 | YF00 | Basic office rent | |
| Y012 | YF10 | Basic warehouse rent | |
| Y015 | YF00 | Parking space/garage rent | |
| Y019 | YF00 | Rent reduction | |
| YF00 | YF01 | Straight-line rent | X |
| YF01 | Straight-line rent writeback | X | |
| YF10 | YF11 | Straight-line rent 2 | X |
| YF11 | Straight-line rent writeback 2 | X |
- MC_CALCMETHPER
- Calculation method of FAS 13 conditions: 30 days per month, or exact day (0.1)
- MT_TIVCONDFAS13, MT_CONDITION, MF_CREATE_TEMPLATE_DONE and MO_OBJECT
- These algorithms are used internally.
Further information
BAL_S_LOG - Application Log: Log header data BAL Application Log Documentation
This documentation is copyright by SAP AG.
Length: 32878 Date: 20120526 Time: 122120 triton ( 269 ms )
