SAP Knowledge Base Article - Public

2341699 - Costs Without Assignment to Sales Order for Supplier Invoice Items With Cash Discounts/ Surcharges/ Cost Distributions


You create supplier invoice ABC with items associated with customer project tasks DEF-XX, DEF-YY (ABC represents the supplier invoice ID; DEF represents the project ID; XX and YY represent the project task IDs).

For these items, say ABC-A and ABC-B (ABC-A/B represent the Supplier Invoice Item IDs),

  • you selected the Distribute Additional Costs Proportionally option or
  • you maintained an Overall Net Discount, Surcharge or Reduction or
  • you maintained a Net Discount, Surcharge or Reduction on Item level.

In Project Management you verify that all project expenses are assigned to sales order items. You therefore expect that

  • all related expenses are immediately realized on the expense account (if no accrual method is assigned to the sales order item) 
  • all related expenses get realized with the revenue recognition run (if an accrual method is assigned to the sales order item).

Instead, you notice

  • (for all items) an unassigned, deferred Cost of Goods sold amount associated with these supplier invoice items,
  • (for sales order items using an accrual method: ) a warning in the revenue recognition run application log reporting that 'Costs without assignment to a sales order exist for project DEF'.
  • You then check the Sales Accruals report and notice the unassigned, deferred Cost of Goods sold amount originates from these Supplier Invoice items.


SAP Business ByDesign

Reproducing the Issue

Pre-Condition: First verify that all project expenses are assigned to sales order items and that no unposted source documents connected to Project DEF exist:

To check the sales order item assignment:

  1. In the Project Management work center go to the Invoice Preparation - Not Invoiced Time and Expenses view.
  2. Find  Project DEF and verify that all expenses are assigned in the Edit Time and Expenses screen.

Then, in the Source Documents view of the General Ledger ensure that there are no unposted source documents of type 555-Customer Project Expense List.

Finally check the Sales Accruals report to identify the origin of the deferred, unassigned costs:

  1. In the Cost and Revenue work center go to the Sales Document Items view. 
  2. Open the advanced search. 
  3. In the Project ID field, enter the ID DEF and press Go.
  4. All associated sales order items appear. 
  5. Press Report and choose Sales Accruals for Project. 
  6. In the report notice the deferred cost of goods sold account. 
  7. Add the Associated Sales Order and Item attribute and filter for #. 
  8. Add G/L account (Origin) and only filter for the account(s) for which unassigned amounts appear. 
  9. Now add Associated Source Document Type. Very likely the amounts appear for Supplier Invoice. If too much data appears, add further attributes, such as Project Task, Product, Accounting Period/Year and always filter for the values for which amounts appear.
  10. Eventually add Associated Source Document Item ID. Only filter for the supplier invoice items for which amounts appear. 
  11. Now add Journal Entry ID so they are accessible. 
  12. From the journal entry navigate to the supplier invoices. 
  13. Here you notice either distribution or cash discount or surcharge amounts. All of them add up to the total deferred, unassigned amount you notice in the Sales Accruals report. 


Cost distributions, cash discounts or surcharges associated with customer projects with sales integration cannot be assigned to the respective project-based sales order item. Instead, these values remain deferred.


This is the current system behaviour.

For sales order items using an accrual method, the deferred, not assigned amount will cause the revenue recognition run to report the warning 'Costs Without Assignment to Sales order exist for Project XYZ'.

The deferred, unassigned amounts can only be cleared and realized manually through a Manual Journal Entry Voucher:

Sample Fields to fill in the Journal Entry Voucher

Type  00088 – Manual Entry for Sales Documents
Variant  633 – Man. Adjusting Entry for Sales Documents

If the deferred, unassigned amount is a credit amount (with a minus sign)*.

  • Deferred Cost of Goods Sold: Debit amount; G/L Account (Origin); Project Task
  • Expense account / G/L account (Origin): Credit amount; Sales Document; Sales Document Item; G/L Account (Origin); Project Task

*Credit the deferred CoGs account and debit the expense account for deferred, unassigned debit amounts


deferred, unassigned project cost, surcharge, cash discount, distribution , KBA , SRD-FIN-COR , Cost & Revenue , How To


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