SAP Note 21717 - Periodic distribution of interest/depreciation

Symptom:

The amount of interest to be posted into RABUCH00 for the period cannot be followed.
How is this amount determined?
Key words: Interest distribution, depreciation posting

Cause and prerequisites

Missing documentation

Solution
This net book value is taken period-specifically into account for interest keys which refer to the current net book value with the base value during depreciation posting. That is: the net book value (period net book value) determined for the posting period is used as a planned value for the distribution during the fiscal year instead of the year-end book value.

An example of such an interest key is the interest of the average net book value which is determined as follows:

Interest amount = (RJBG + RJPER) / 2 * Interest rate / 100

RJPER = Net book value for the period
RJBG = Net book value at the start of the year

Example:

Fixed asset: Net book value at start of the year = APC = 12,000
Useful life 10 years with linear depreciation --> 10 %

1. Determination of the annual depreciation:
1.1. Planned annual depreciation: 12.000 / 10 = 1.200

1.2. Period depreciation to be posted: 100 per period

1.3. Net book values per period: 01 - 11.900
02 - 11.800
03 - 11.700
...
12 - 10.800

2. Determination of interest: 5 % of the average net book value

2.1. Planned annual interest:

(12.000 + 10.800 ) / 2 * 5 / 100 = 570

2.2. Interest to be posted:
Period 01: (12.000 + 11.900 ) / 2 * 5 / 100 / 12 * 1 = 49,79

Period 02: (12.000 + 11.800 ) / 2 * 5 / 100 / 12 * 2 = 99,17
posted so far: 49,79
to be posted : 99,17 - 49,79 = 49,38


Period 03: (12.000 + 11.700 ) / 2 * 5 / 100 / 12 * 3 = 148,13
posted so far: 99,17
to be posted : 148,13 - 99,17 = 48,96
...
The example figures can vary due to the settings in Customizing for rounding (for example, always integers ).
Similar problems can also occur when posting the depreciation if the base value for depreciation also uses the period-specific net book value.