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/BGLOCS/SAPF104 - Provisions for Doubtful Receivables

PERFORM Short Reference   RFUMSV00 - Advance Return for Tax on Sales/Purchases  
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This report program posts provisions for doubtful receivables. The necessary provision method must be defined in the accounting configuration menu. The provisions are posted gross (including tax).

It selects all customer items that have the special G/L indicator chosen. These items are then sorted by due date (defined by the provision method). For every level in the sorted list, a percentage rate for provisions is specified. The program calculates the provisions amount and enters it in the document. The amount to be posted is calculated as the difference between the existing provisions amount and the new provisions amount. Tax is not taken into account.
For cleared items with a provision lower than 100%, the program reverses the provision, since it assumes that the original item has been paid.

The provision posting is carried out for each item.

Bulgarian country version changes

This report is modified version of standard SAPF104 report.
The changes made are as follows:

1. After making the selection on the first selection screen a document list is created. Select the checkbox in front of each document that you want to be processed. If the last column ('%') is ready for input you are able to change the value from 50% to 100%. So, it's possible now to post as a bad debt 100% of the invoice amount whenever the user decides to do this, but only after 50% of the invoice amount have been already transferred as a doubtful receivable.

2. The documents created by /SBGBG/SAPF104 are using the same currency as the currency of the original document (invoice). The restriction that these documents are created only in local (company code) currency no longer exists.

3. While processing a payment (partial ol full) of a document, which has been transferred as a bad debt, the report differentiates two diffenrent cases:
a) if the payment is made in the same year as the original document, then a reversing document is created and the "Negative posting" (red storno) indicator is set.
b) if the payment is made in a later year, then new document is created and an alternative credit account number for reversing provisions from previous years is used.

Notice: The provision method used in Bulgaria: 20% ot the document amount is transferred as a doubtful receivable 2 monts (60 days) after the document was posted, 50% - after 6 months (180 days), and the remaining 50% - depends on the user desision, but after the first 50% have been already transferred.


Before the provision posting is set up, the receivables with the special G/L indicator to be evaluated must be transfer posted with report SAPF103.

In the accounting configuration menu, you must additionally specify the account to which the provisions are to be posted (account for the allocation of funds) and the provisions account.



All items with the selected special G/L indicators are issued.

The items are sorted for each customer according to business area and due date. For every item, the local currency amount, the existing provisions amount and the new posting amount are displayed.

The newly posted provisions are printed at the end of the list. The errors occurring during posting are also issued.


A receivable of 1150 DEM (tax 150 DEM) was transferred via SAPF103 with the special G/L indicator 'E' since, according to the provision method, the transfer posting deadline was reached.

The report selects this item and posts 25 % of it from the account for the allocation of funds to the provisions for doubtful receivables account. In the source document (with indicator 'E'), the amount (287.50 DEM) is noted.

According to the provision method, 70 % of the original amount must be taken into consideration for the next report run. The report has 287.50 DEM as the existing provision and posts the difference of 517.50 DEM (805 - 287.50) to the account for the allocation of funds. In the source document, the new amount of 805 DEM is noted.

Case distinction
a) The customer pays the invoice. The contentious items are cleared. The next time that SAPF104 is run, the provision posted of 805 DEM is reset.
b) The customer does not pay. At some point, the item is completely written off. You should carry out a manual transfer posting of the item and it should be cleared as uncollectable.
A subsequent run of SAPF104 can no longer reverse this provision since it has been written off 100%.

SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up   CL_GUI_FRONTEND_SERVICES - Frontend Services  
This documentation is copyright by SAP AG.

Length: 4874 Date: 20191206 Time: 070447     sap01-206 ( 50 ms )

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