SAP Note 14943 - Later approval of investment subsidies

Symptom:

The approval of capital investment subsidies normally occurs approx. two years after the asset acquisitions that can be subsidized have been updated. How is it possible to automatically include the writing back of reserves for special depreciation for the previous years proportionally in the investment support with a passive balance sheet display at the time of updating the subsidy?

Cause and prerequisites

*

Solution
Claiming the investment support causes a positive depreciation to be calculated in the depreciation area. If you are dealing with a calculation key which takes the entire period into account (depreciation method 'G'), the depreciation is calculated in the corresponding amount.
Example:
Acquisition in 1993 with APC 100, special depreciation in a five-year tax concession period 50%, subsisy in 1995 of 10%

APC Subsidy Spec.deprec.
1993 100 0 50-
1994 0 0 0
1995 0 10- 5+

As of the year 1995, these values are identical to a calculation with shortened APC of 90.