3700665 - BSV and FRL not triggered in accounting document at goods receipt for subcontracting purchase order with account assignment

• During goods receipt for a subcontracting purchase order with account assignment, the accounts assigned to transaction keys BSV and FRL are not triggered in the FI document.
• This issue occurs for all account assignment categories except when posting to valuated special stock E or Q.
• When the finished material in a subcontracting purchase order has account assignment, the goods receipt is not posted to stock, and the posting key BSX is not used. Instead, the key KBS is used.
• As BSX is not posted, there are no changes in the stock, and the BSV posting is not required.

Example 1. Goods receipt for subcontracting purchase order without account assignment

In a goods receipt for a subcontracting purchase order without account assignment the system posts the value of the external service (net order value referring to the quantity of goods received) to the external service account (FRL) for the debits and to the GR/IR clearing account (WRX) for the credits (purchase account management is not activated):

Item Transaction

01    BSX             stock posting for the delivered material    (1a)
02    WRX            GR/IR clearing account                           (2a)
03    BSV             stock change account                             (1b)
04    FRL             external service                                     (2b)
05    BSX             stock posting for the components            (3a)
06    GBB             consumption posting for the components (3b)

When the finished material in a subcontracting purchase order has account assignment, we do not post the goods receipt to stock. The posting key BSX is not used. We post to the key KBS instead. As we do not post to BSX, there are no changes in the stock and the BSV posting is not required. The document can only be balanced if we post KBS = WRX. If the FRL line is added there is no way to balance the document. It is for this reason that the FRL posting is not triggered in this case.

Example 2. Goods receipt for subcontracting purchase order with account assignment

When the finished material in a subcontracting purchase order has account assignment, the following accounting document will be posted (purchase account management is not activated):

Item Transaction

01    KBS             consumption      
02    WRX            GR/IR clearing account
03    BSX             stock posting for the components
04    GBB             consumption posting for the components

SAP S/4HANA Cloud Public Edition

1. Create a subcontracting purchase order with account assignment. Ensure that the posting is not to valuated special stock E or Q.
2. Perform goods receipt for the subcontracting purchase order.
3. Observe that the accounts assigned to transaction keys BSV and FRL are not triggered in the FI document.

• In a goods receipt for a subcontracting purchase order without account assignment, the system posts the value of the external service (net order value referring to the quantity of goods received) to the external service account (FRL) for the debits and to the GR/IR clearing account (WRX) for the credits.
• The inventory posting value (quantity times standard price divided by price unit) is posted to the material stock account (BSX) for the debits and to the stock change account (BSV) for the credits.
• When the purchase order item is assigned to an account, the system does not post to stock (BSX is not posted) but to consumption (KBS is posted with the account assignment data of the purchase order item).
• As there is no change in the stock account, BSV is not posted. The document can only be balanced if KBS = WRX. Adding the line for FRL would result in an imbalance in the document.

This issue is caused by SAP standard system design.

Refer to: SAP Note 560499 for information on contacting the Customer Interaction Center.

subcontracting purchase order, account assignment, goods receipt, transaction keys, BSV, FRL, FI document, BSX, KBS, WRX, SAP standard system design, subcontracting, public cloud , KBA , MM-IM-GR-SC-2CL , Subcontracting (Public Cloud) , Problem