3439597 - Changed Asset Transaction Types for Revaluation May Lead to Changed Planned Depreciation

With the release upgrade to SAP S/4HANA Cloud 2402, the following asset transaction types were assigned to other transaction type groups:

The transaction type group controls the posting. Among other things, it determines:

• Whether the transaction refers to the prior or to the current fiscal year
• Whether the acquisition date of the fixed asset is to be set with the first transaction of a transaction type group

However, the transaction type group is not visible on the user interface.

The changed assignment of the above-mentioned asset transaction types to transaction type groups may lead to a changed planned depreciation in certain cases. This affects assets with the following settings for the period control method in the depreciation key:

• The period control method has different period controls for acquisitions in the acquisition year on the one hand and for revaluations on the other.
• The period control method has different period controls for acquisitions in the following year on the one hand and for revaluations on the other.

Example:

Your fiscal year corresponds to the calendar year.

One of your assets has a useful life of 4 years.

The depreciation key used uses the straight-line depreciation method “Net Book Value Over Remaining Life”.

The period control method has the following settings:

• Acquisition: Period control method 01 – “Pro rata at period start date”
• Acquisition in Following Year: Period control method 06 – “At the start of the year”
• Revaluation: Period Control Method 01 - “Pro rata at period start date”

The capitalization date of the fixed asset is 1/1/2023, the acquisition costs are EUR 100,000.

With the posting date and asset value date 7/1/2024, a revaluation of EUR 20,000 is posted with transaction type 891.

Depreciation, fiscal year 2023 = 100,000 * 12/48

The situation before and after the release upgrade differs as follows:

Situation before the release upgrade:

Depreciation, fiscal year 2024
= 31,667 EUR
= 95,000 [75,000 + 20,000] * 12/36

Explanation: The system uses period control method 06 (“At the start of the year”) from the setting “Acquisition in Following Year”. The revaluation is included in the depreciation calculation of all fiscal periods of the fiscal year.

Situation after the release upgrade:

Depreciation, fiscal year 2024
= 29,000 EUR
= 75,000 * 6/36 + 82,500 * 6/30

Explanation: The system uses period control method 01 (“pro rata temporis from period start”) from the revaluation setting. The revaluation is only included in the depreciation calculation as of the fiscal period in which the revaluation was posted.

As of period 7/2024, the base value for depreciation is composed as follows:

82.500 EUR
= 75,000 (net book value start of fiscal year)
- 12,500 (depreciation for periods 1-6/2024
+ 20,000 (revaluation of APC in period 7/2024)

SAP S/4HANA Cloud 2402 or a later release

transaction type, revaluation, 891, 892, 893, 897, Ttype, planned depreciation, depreciation , KBA , FI-AA-AA-C-2CL , Transactions (Public Cloud) , Problem