SAP Note 21352 - Change in govern. aid to border regions as of 1995

Symptom:

The government aid to border regions may be claimed for the last time on 12/31/1994. With the expiration of the tax concession period, the ordinary depreciation as well as the special depreciation are converted to another allocation base. To take this legal change into account, you have to create a new calculation key for the ordinary depreciation. You then have to enter this calculation key as calculation key for the ordinary depreciation in the depreciation key for government aid to border regions. Then you have to recalculate the depreciation for the fixed assets in question.
Caution: Subsequent acquisitions after the end of the tax concession period must be posted to subnumbers because otherwise an illegal special depreciation is calculated for these acquisitions. In this case, you can also set the indicator 'Acquisition only allowed in the acquisition year' in the depreciation key. However, no subsequent acquisitions may then be posted to the outstanding fiscal years for the fixed assets already posted.

Cause and prerequisites

Legal change

Solution

• In Asset Accounting Customizing, copy the calculation key for the ordinary depreciation ( SAP = 1110 ) which is used in the depreciation key for government aid to border regions ( SAP = SZR3 ). Z110 is recommended as the new calculation key.
  Menu path : Valuation -> Valuation keys -> Calculation key

• Then select the new calculation key. You then branch to a detail screen. Here choose 'Level'. Make the following specifications in the levels:
  Ind.:Val. period start 3 from ordinary depreciation start date
  
  Acq.year Valid.per. Base value Reduct. Rem. life
  1990 5 21 Net book val. w/o spec.dep. 0,0000 X
  1990 999 24 Net book value 0,0000 X
  1991 4 21 Net book val. w/o spec.dep. 0,0000 X
  1991 999 24 Net book value 0,0000 X
  1992 3 21 Net book val. w/o spec.dep. 0,0000 X
  1992 999 24 Net book value 0,0000 X
  1993 2 21 Net book val. w/o spec.dep. 0,0000 X
  1993 999 24 Net book value 0,0000 X
  1994 1 21 Net book val. w/o spec.dep. 0,0000 X
  1994 999 24 Net book value 0,0000 X
  9999 999 12 24 Net book value 0,0000 X

• After you have saved your entries branch to the depreciation key for the government aid to border regions ( SAP = SZR3 ).
  Menu path: Valuation -> Valuation keys -> Depreciation key
  Then enter and save the new calculation key Z110 for the ordinary depreciation in the detail screen for the depreciation key.

• Recalculate the depreciation so that the changes become effective for fixed assets that have already been posted.
  

Caution: Subsequent acquisitions after the end of the tax concession period must be posted to subnumbers because otherwise an illegal special depreciation is calculated for these acquisitions. In this case, you can also set the indicator 'Acquisition only allowed in the acquisition year' in the depreciation key. However, no subsequent acquisitions may then be posted to the outstanding fiscal years for the fixed assets already posted.