SAP Note 14824 - Special depreciations and passive investment support

Symptom:

How can an asset with passive representation of the special depreciation and passive representation of the investment support be represented?

Cause and prerequisites

The passive investment support depreciation area can only calculate normal depreciation and not special depreciation.

Solution

To get a passive representation for this constellation which gives the same values as the active representation, the investment support depreciation area must be written off in exactly the same way as the depreciation area for the passive representation of the special depreciation.
To do this, it is also necessary for the depreciation area for the administration of the passive investment support to also be calculated with special depreciation.

Example:
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Asset with 100 APC, in book depreciation 30% declining balance, in tax law 10% noraml depreciation and 50% special depreciation, 10% Investment subsidy

Book deprec. Tax law Spec.reserv. Inv.subsidy
------------------------------------------------------
Acquisition value 100 100 0 0
Investment subsdy 0 0 0 10-
Normal depreciatn 30- 10- 20+ 1+
Special depreciatn 0 50- 50- 5+

Net book value 70 40 30- 4-

How does the active representation look?

Acquisition value 100
Investment subsdy 10-
Normal depreciatn 9-
Special depreciatn 45-

Net book value 36


To enable the depreciation area for the investment support to carry out and calculate special depreciations, you must make two direct adjustments in the depreciation areas (not possible via Customizing with transaction SM31; to do this, you must quit the information intermediate screen via maintenance with Customizing with 'MAST' in the top command line):

• Table T093: There you must change the value of the field VZSAFA to '+' instead of '0' for the chart of depreciation and depreciation area of the investment support (the field is in the middle of the continuation line)

• Table T093A: There you must change the value of the field AFARFO (overwritten with continuation) to 'MSNA' instead of 'MNA'

• The asset can then be given a depreciation key that also calculates special depreciation in the depreciation area.

Furthermore, you must also store the account assignment for the special depreciation. This can not be done in the Customizing interface at the moment.
Please make the table changes that are necessary for this directly in table T095B with transaction SM31. Adjust the following accounts (for the chart of accounts, account assignment and the depreciation area for the investment support):

• T095B-KTSAFG (overwritten by it P+L S-Dep): the write off account

• T095B-KTSAFB (überschrieben mit Bal.S-Dep): the asset account

As of maintenance level 4.6, the changes can be made in Transaction SE16.
The note applies analogously for unplanned depreciation.

• Please change field VZAAFA to '+' in Table T093.

• Please change the entries for fields KTAAFG and KTAAFB in Table T095B.