SAP Note 26846 - Paymnt on acct for asset with nonval. GR -> 2x APC

Symptom:

If a down payment and a valuated goods receipt are posted for a purchase order with account-assignment category 'Fixed asset', the down payment cannot (automatically) be cleared so that the APC of the fixed asset (or the AuC) are duplicated.

Cause and prerequisites

This is a basic accounting problem:
According to the opinion of the majority of the auditors, the goods receipt of a fixed asset should already be displayed in the fixed assets, that is, it should be assigned to a fixed asset.
However, a down payment can be cleared only if an invoice exists.

Solution
For assets under construction (down payments may generally only be posted to AuC), it is usually unimportant for tangible assets whether the received goods are displayed as "actual" APC of the fixed asset or as down payment because most of the depreciations and investment support measures allowed for assets under construction are already allowed for down payments.
We therefore recommend to post the goods receipt for purchase orders with down payments always nonvaluated. This can be set in Purchasing Customizing.