Process Definition Document

SAP ECC 6.0 Implementation

Process Definition Document

Financial Accounting
Version: 1.0
25.07.2013

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Document Control

DOCUMENT INFORMATION

Document Number 8.1.6

Document Title Asset Management

Document Owner Mr. Vikas Rajotia

Prepared By Dr Bidhan Brahma, Vikas Rajotia, Sanjay Kedia, Rajni, Niraj

Sharma, Narendra Sahu, Shripad, Sonia Gandhi, Rajan
Sinha, Sakshi Goel, Sumit Tripathi, Sarvottam Darshan

Reviewed By Mr JV Mishra

Released Date

Document Status Draft / Released for vetting / Final / Approved

REVISION HISTORY

Version Date Author Status

1.0 25.07.2013 Sarvottam Darshan, Dr. Bidhan Brahma Initial Draft

Vikas Rajotia, Sanjay Kedia, Niraj

Updated with inputs from core
Sharma, Narendra Sahu, Shripad,
2.0 team members in scheduled
Sonia Gandhi, Rajan Sinha, Sakshi
meeting
Goel, Sumit Tripathi, Rajni,

TARGET READERS
 Core Team
 IBM Team
 Business Process Owners
 Project Management Office

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Document Sign-off

Role Name Signature

Business Process Owner

Core Team Member

Consultant (IBM)

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Document Control 2
Document Sign-off.................................................................................................................. 3

1. Process Requirement 5
2. Process Details 5
2.1 As-Is Process............................................................................................................ 5
2.2 To-Be Process........................................................................................................... 5

3. Master Explanations 5
4. Process Flow 6
5. Organization Impact 6
5.1 Changes to Existing Organization.............................................................................6
5.2 Description of Improvements.....................................................................................6

6. Gaps 6
6.1 Description of Functional Deficits..............................................................................6
6.2 Approaches to Covering Functional Deficits..............................................................6

7. Key Integration Areas 6

8. Key Considerations 6
8.1 Interface Considerations............................................................................................ 6
8.2 Reporting Considerations..........................................................................................6

9. List of Business Process Procedures [BPPs] 7

10. List of Configuration Elements 7
11. Assumptions 7
12. Authorization matrix 7
13. Open/discussion points 7

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1. Process Requirement
Process requirement for MIEL is as follows:-
 Excise details required in Asset report (specially for in-house
manufactured)
 In-house manufactured asset treatment required in SAP

2. Process Details
2.1 As-Is Process

Referred AS-IS document number is 8.1.6.6.3

2.2 To-Be Process

This process enumerates the steps to be performed in the Creation of Asset

Master in SAP. The Assets are created in a company Code based on Asset
Class e.g. Plant & Machinery, Land, Building etc.

The Block Assets are created for Income Tax Depreciation purpose.

Business Process details:

This Process details the steps to be performed in the SAP for maintenance of
Master Data (Create, Change & Display) of Asset master.

Prerequisites:

Asset Class and Depreciation Key should be created in SAP for the required
company code.

1. Asset Class:

The Asset Class is the main criterion for classifying fixed assets according to
legal and management requirements. Each asset master record must be
assigned to one asset class.
Special asset classes are, for example:

 Assets under construction (CWIP)

 Plant & Machinery
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 Leased assets
 Low-value assets

For MIEL the following list of asset classes has been finalized:
<list of asset classes to be provided by MIEL>

2. Depreciation Key:

A Depreciation Key is the key for calculating depreciation amounts. In SAP, the
process will be managed as detailed in the table below.

Sn Business process steps Accounting entry , if

any

1 Authorised person can create Asset master for None

the required asset class under the required
company code using SAP transaction code -
AS01. Asset with a unique asset number gets
created in the process.

2 Changes/ Editing to an asset master can be None

made by authorized person using SAP
transaction code - AS02

2.2.1 Asset under Construction (CWIP) and Budgetary control

Assets under construction (CWIP) are those assets that are under construction
and treated as Capital Work in Progress till the same is completed and
capitalised. Typically, assets under construction are shown as a separate item in
Fixed Asset schedule for the enterprise. MIEL requires
 To capitalize fixed assets like Plant & machinery, buildings, etc. by routing
through CWIP with a budget availability check
 To capitalize assets which are constructed internally
 To capitalize all associated costs related to procurement of assets – like cost
of installation and transportation, borrowing cost as per AS-16, etc.
 To account for any exchange gain/loss

The following steps will be followed

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Sn Business process steps Accounting entry , if any

1 Separate asset classes as required by business None

are created for various types of CWIP in SAP.

2 CWIP Assets will have assignment to statistical None

Internal Orders (investment Order) with budget
profile attached for budgetary control with nil
depreciation rates

3 Budgets can be assigned to Internal Order None

cumulative or per fiscal year. For each CWIP one
Internal Order is created which is statistical for
monitoring the Budget v/s actual. In this case
SAP will update right from the Indent stage to
creation of PO, the commitment amount,
Assigned amount, Actual Amount and Balance
amount against the Budget.

For exercising Budgetary Control, it is proposed

to use two levels as per below:

Warning Message: as soon as Commitment

posting to that Internal Order had reached 90% of
the Budget.

Error Message: as soon as Commitment posting

to that Internal Order had exceeded 100% of the
Budget.

4 The booking under CWIP normally comes Expense Account Dr

through direct procurement / Stores Issue or GR/IR account Cr
through Service Entry Sheet (including expenses)
for external services. The Account assignment
category “A” is assigned either in Purchase ( budget availability check from
Internal Order)
requisition / Purchase Order / Service Orders.
The CWIP Number is assigned in the above for
which the GL account is already assigned in the
system. Commitment items will be generated
against the internal Order to which the CWIP is
attached. In case budget availability check fails,
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no posting can be made to the account. In case

additional budget is required budget supplement
can be provided to IO from Head Office.

Expenses need to be transferred from internal CWIP/AUC Account Dr

order to CWIP at period end. This will be Consumption/Expense
accounted through Asset entry by Transaction A/c(Original Cost Element)
Code AIAB. In the month end these internal Cr
orders are settled to Capital Work–in-Progress
(CWIP) asset which is already assigned in the
settlement rule of the internal order
At the period end or at the time of capitalization, None
all CWIP assets need to be checked, whether
needs reallocation or direct capitalisation
Individual line item in the CWIP assets requires to None
be settled to one or more Fixed Assets. We can
even settle an item of CWIP to an expense GL
code if we do not want to capitalise it. Settlement
Rule will have the provision of settling the line
items either percentages or in equivalence
numbers or absolute values. Settlement rule is
modified in the internal order with recipient being
the fixed asset(s) created above. In case of
multiple assets, the fixed value for each asset or
the ratio of distribution of the values needs to be
indicated against each recipient.

Once the asset is complete Line Items in CWIP Final Asset A/C
Asset will be settled to Main Assets based on the Dr
Settlement Rules(s) defined. Capitalization Date
will be captured during this process and To, CWIP asset A/C
Cr
computation of Depreciation from this
Capitalization Date takes place in the respective
Main Assets
After the entire process as stated above is None
completed and Internal Order does not have any
commitment item and confirmation is obtained
from the originator that the capitalization process
is complete, the status of the IO is changed to
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“COMP”. This indicates that asset procurement

process is complete. Any unutilized budget is not
returned, but reported as a variance in the capex
report back.

2.2.2 Asset Procurement

Asset procurement with PO is purely an activity related with MM module. Finance

Dept will create main / sub asset for entering Asset No. into the Purchase
Requisition and Purchase Order.

Debit to CWIP is automatically done at the time of passing GRN.

In some cases MIEL will procure assets (Non Excisable) without P.O by Finance
route for which Procurement Cycle will be different in SAP.

Case – I - Asset procurement with Purchase Order (MM route)

This process covers procurement of asset with reference to purchase order. In

the following sequence the asset will be procured in SAP.

Sn Business process steps Accounting entry , if any

1 Creation of Purchase order with the account None

assignment category “A” along with the CWIP
Number/asset number and goods receipt will be
done by Materials Dept in SAP.

Case 1: PO is raised for creating a Final asset Upon Goods Receipt:

2 Inventory A/c Dr
GR/IR Clearing Account Cr
GRN will be done in MM module for the PO.
Upon Invoice verification:
Invoice verification will be done by Accounts GR/IR Clearing Account Dr
department on receipt of vendor invoice and copy Vendor A/c Cr
of the receipted GRN from Materials Dept.
Upon Assets creation:

Invoice Verification for freight & other charges will Consumption/Expense A/c Dr
be done by relating the bills / documents with Inventory A/c Cr
receipted GRN
Assets A/c Dr
Consumption/Expense A/c Cr
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Case 2: PO is raised for creation of a CWIP/AUC Upon Goods Receipts:

3
Inventory A/c Dr
GRN will be done in MM module for the PO. All GR/IR Clearing A/c Cr
costs will initially be booked to an internal order.
Upon Invoice Verification:
Periodic settlement of internal order will post the
cost to CWIP GR/IR Clearing A/c Dr
Vendor A/c Cr
Invoice verification will be done by Accounts Upon Issue to Internal Order:
department on receipt of vendor invoice and copy
of the receipted GRN from Materials Dept. Consumption/Expense A/c Dr
Inventory A/c Cr

Invoice Verification for freight & other charges will Upon Month end settlement to
be done by relating the bills / documents with AuC:
receipted GRN Capital Work-in-Progress
(CWIP) A/c Dr
Consumption/Expense A/c
(Original Cost element) Cr

Upon Capitalisation of Assets:

Assets A/c Dr
Capital Work in Progress
(CWIP) A/c Cr
CR

2 Excise Register RG23C Part I will be updated at

Cenvat on Hold A/c Dr
the time of Goods Receipt (i.e with quantity).
(50% of excise duty)
Excise Register RG23C Part II will be updated by RG23C Cenvat credit
Receivable A/c Dr
excise department based on copy of the
approved GRN received from Materials Dept. (50%)
Cenvat Clearing A/c Cr

Case –II Asset procurement through Finance route (w/o Purchase Order)

Asset procurement through Finance route in SAP is done using SAP transaction
F-90.

2.2.3 Asset Transfer

In SAP, asset transfer from one location to another location is recorded in the
asset master as inter unit transfer and both original cost and cumulative
depreciation are transferred to receiving location

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Sn Business process steps Accounting entry , if any

1 Asset is transferred at the both original cost and Gross Block A/c Dr
cumulative depreciation and following entry is (Receiving profit center)
passed in the books of accounts at the time of Accumulated Dep A/c Dr
transfer (Sending Profit centre)

SAP Transaction used for within company code asset Gross Block A/c Cr
(Sending profit center)
transfer is ABUMN
Accumulated Dep A/c Cr
(Receiving Profit centre)

2.2.4 Sale or Disposal of Asset

Whenever any asset is sold, the concerned department will intimate finance
department with proper authorizations. Whenever any asset is sold the asset is
removed from the asset Master completely or partially. If the assets sale is
excisable the excise duty gate pass is prepared and Cenvat is reversed. For the
assets sold, Invoice is raised to the party in Sales and Distribution (SD) Module.
In case of sale the difference between the Sale price and Book WDV is
accounted in Profit /Loss on sale of Fixed Assets.

Following scenarios of asset sale are possible at MIEL

Sn Business process steps Accounting entry , if any

CASE – 1 Sale of Asset with revenue and with The Accounting entry in Asset
1 Module will be as under:
excise using a Sales Order
Asset sale clearing A/c Dr
A Sales Order is created for the Purpose. Loss on Sale of Asset A/c Dr
Accumulated Dep A/c Dr
Invoicing and Excise gate pass at the time of sale Gross Block A/c Cr
of the asset will be covered in Sales and
Distribution Module. At the time of Sale/Invoice in
SD module:
Payments from customer will be same as per Customer Dr
incoming payment cycle <Refer PDD XXX for Asset Sale Clearing A/c Cr
details> Excise Duty Clearing A/c Cr
Sales Tax Payable A/c Cr

At the time of Excise Invoice for

above:
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Excise Duty Clearing A/c Dr

Excise Duty Payable Cr

At the time of Excise Payment:

Excise Duty Payable Dr

RG 23C Part-II A/c Cr
2 Case 2: Sale of Asset from FI with Revenue At Invoicing
without Excise Customer Account Dr
Sales Tax Payable A/c Cr
Asset sale clearing A/c Cr
Since the asset retirement with revenue would be
routed through customer. The raising of invoice In Asset Accounting Module
on the customer for sale of asset would be carried
out by transaction Code F-92 Loss on Sale of Asset A/c Dr
Asset sale clearing Dr
Based on the invoice, the sale of asset would be Asset – Acc Dep A/c Dr
Asset Account (Gross Block)
extended in Asset accounting to the individual
Cr
asset, wherein through asset sale clearing Gain on Sale of Asset A/c Cr
account, a separate Popup or screen will appear
wherein data relating to Asset Number,
Transaction Type for Asset Sale, complete or
partial retirement selection need to be entered

The date on which asset needs to be

deactivated / sold for the purpose of computation
of Gain or Loss on Sale of Assets is being
determined through “ Asset Value Date” in the
retirement transaction. System computes gain /
loss on Asset Sale based on the date of Sale and
Net Book Value stored in the Asset Master and
generates Accounting Document

Even if the asset is sold as scrap, the revenue will

be considered for asset retirement with revenue.

3 Case 3: Disposal of Asset without Revenue Loss on Sale of Asset Dr

Asset – Acc Dep Account Dr
Gross Block of Asset A/c Cr
Fixed Assets scrapping will be processed through
Retirement without Revenue (ABAVN).

The amount of Loss on Sale of Assets will be

determined through “Asset Value Date” in the
retirement transaction. Based on the parameters
determined in Transaction Code ABAVN the
following accounting entry will be generated.
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2.2.5 Physical Verification

At MIEL periodic physical verification of assets will be conducted. The physical

verification involves recording of the quantities and amounts relating to the asset
portfolio.

SAP provides an inventory list to assist with physical inventory. The following
standard reports are available in SAP :

S_ALR_87011979- Physical Inventory List by Cost Center

S_ALR_87011980- Physical Inventory List by Location
S_ALR_87011981- Physical Inventory List by Asset Class
S_ALR_87011982- Physical Inventory List by Plant

2.2.6 Depreciation Calculation

At MIEL depreciation based on SLM method (as per Company’s Act) is

calculated every month on each Asset at respective location and entry is booked
on total amount.

Depreciation on Income Tax method is calculated on yearly basis at the year

end.

Sn Business process steps Accounting entry , if any

Depreciation is calculated by system based on On Depreciation Run following

entry will be passed:
depreciation key mentioned in the asset master.
Depreciation A/ C (P& L) Dr
These depreciation keys are defaulted in the Accumulated Dep A/C Cr
system based on the asset class and can be
The entries are passed at Asset
changed if required. class, asset master and cost
center level.
The depreciation account and accumulated
depreciation accounts are assigned against the
Asset Classes and system automatically posts
the depreciation to these accounts with the
relevant cost centre assigned in the Asset Master.
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Depreciation key: The depreciation Key will define

the depreciation % as per Company Act and as
per Income Tax Act.

A month end program is run to post depreciation

after completing all the asset transaction.

The Income Tax Depreciation is only a statistical

entry and will be not be posted in the Books of
accounts.
Change in depreciation (due to reduction in value
of assets) has to be accounted using a separate
asset transaction type.

Depreciation is also charged based on group

asset for Income Tax Purpose. Group asset will
be maintained in the system based on the
number of IT Block. Depreciation rates (keys) will
be mentioned in the group assets and system will
calculate depreciation at group asset level. A
separate depreciation area will be used for IT
depreciation.

2.2.7 Deletion / Lock

Depending on requirements BT might need to delete or lock some assets.

Assets in SAP can be deleted/lock using the following transactions

AS05- Lock

AS06-Delete

2.2.8 Period End closing

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At MIEL, at year end, closing balance on original Cost, cumulative depreciation,

and WDV for each asset is carried forward to next year as opening balance.

 A fiscal year change is the opening of a new fiscal year for a company code.
At the fiscal year change, the asset values from the previous fiscal year are
carried forward cumulatively into the new fiscal year.
 Once the fiscal year change takes place, one can post transactions to assets
using value dates in the new fiscal year.
 At the same time, one can continue to post in the previous fiscal year. If any
posting is to be done in previous year. The transfer of Asset Balance is to be
carried forward again to next fiscal year.
 The fiscal year change can only be carried out (even in test mode) for the new
fiscal year.
 One can have a maximum of two fiscal years open for posting at one time.
 Asset accounting has to be closed before closure of the Last special periods
in financial year.

Prerequisites:
 All assets acquired in the fiscal year have already been capitalized.
 All incomplete assets (master records) have been completed.
 Balances of Depreciation area that are posted periodically have been
completely posted to general ledger.

Output:

The output of the process is for the closing of Asset Balances and carries
forward to next fiscal year.

SL Business process Accounting entry , if any

No steps
.

Indian Income tax act-1961

In depreciation computation as per the Indian Income Tax Act 1961, requires
depreciation to be computed on the block of assets and not on individual assets.

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The assets blocks and their corresponding rates of depreciation are prescribed
by the law. Depreciation is calculated on the written down value (WDV) of the
asset block after posting relevant asset transactions during the given financial
year. The closing WDV of an asset block for the current year is used as the
Opening WDV of the asset block for the following year.

IT Depreciation India: Requirements

 Asset Block definition as per Income Tax Act

 Put to use Date concept for Depreciation
 Some assets attract Additional Depreciation
 No restrictions on the volume of transactions
 Adjustment entries at Block level
 Reports for Depreciation Calculation

IT Depreciation India: Terminology

 Block Key - Specific group of assets in respect of which the same

percentage of depreciation is prescribed
 Opening WDV - Written Down value of the block of Asset at year start
 IT Dep. Area - Identified Depreciation area which has the relevant
transactions for IT calculation

3. Master Explanations
Asset master: Asset masters will be required to be created for each asset
required

Customer master: Customer master will be created for sale of assets to a

customer

Vendor Master: Vendor master will be required for purchase Order creation
for asset procurement

Internal Order: Internal order masters will be required for AUC cycle

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4. Process Flow

Asset Master Creation:

CWIP/AUC Process

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CWIP/AUC procurement

Asset Procurement- Final Asset (Non-CWIP)

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Asset Transfer

Asset Sale/Disposal

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Asset Depreciation

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Period End Closing

5. Organization Impact
5.1 Changes to Existing Organization

 The Asset Master Record will need to be created before raising Purchase Order
for procurement of Asset
 Automatic Excise Entry for RG23C Part I at the time of GRN.
 All asset transactions (Acquisition, disposal or sale) have to be closed before
running the periodic activity.
 Detailed asset register will be available.

5.2 Description of Improvements

 For Company’s Act, Income Tax, automatic Depreciation calculation will be

available.
 On line Asset Register updation
 At the time of procurement, automatic Excise entry will be passed and online
updation of RG23C Part I & Part II.
 Online planned depreciation will be available for Individual Asset and Asset
Class wise.

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6. Gaps

6.1 Description of Functional Deficits

 Excise details required in Asset report (specially for in-house

manufactured).
 In-house manufactured asset treatment required in SAP


6.2 Approaches to Covering Functional Deficits

 Excise details required in Asset report (specially for in-house

manufactured) – Report format to be provided by Mr. Sripad
 In-house manufactured asset treatment required in SAP –
Agreed to solution the same through sales and purchase
process using internal customer and vendor.

7. Key Integration Areas

MM:
1. Purchase order, GRN, RG23C part I update will be done in MM
2. RG23C part II will be updated by Excise dept.

SD:
Sales and Distribution Module: Invoicing and Excise gate pass at
the time of sale of the asset will be covered in SD Module.

8. Key Considerations
8.1 Interface Considerations

8.2 Reporting Considerations

< List of reports required by business>

MIEL reports required <CTMs to update this section>

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Sl. No. Report Required Key Information Sample of Report

1
2

9. List of Business Process Procedures [BPPs]

Sn Transaction Description Transaction Code

Asset Master Creation/ Maintenance
1 Create Asset Main Number AS01
2 Create Asset Sub Number AS11
5 Change/Edit Asset Master AS02
6 Display Asset Master AS03
CWIP Transactions
1 Distribute CWIP to Assets AIAB
2 Settlement of CWIP Assets AIBU
Asset Procurement
1 Create Purchase Order ME21N
2 Goods Receipt MIGO
3 Capture Excise invoice Part II J1IEX
4 Invoice verification MIRO
5 Asset procurement- non-PO-Pure Finance F-90
Asset Transfer
1 Asset Transfer within Company code ABUMN
Asset Sale/Disposal
1 Asset Sale Without Customer(Invoice will be generated in ABAON
S&D module and Asset discard in FA module)
2 Asset Retirement with revenue with customer F-92
3 Asset Retirement by Scrapping ABAVN
Depreciation Run
1 Depreciation Posting run AFAB
2 Re-run of Depreciation AFAB
3 Unplanned Depreciation ABMA
Period end closing
1 Fiscal year Change AJRW
2 Execute AJAB
3 Account Reconciliation ABST2

SAP Standard reports

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Sl. No. Report Required Key Information SAP Standard Report

1 Details of Assets as on Particular Asset Number, AW01N
Date. Current book Value,
Current depreciation
2 List of Assets not settled S_ALR_87011964
3 Details of Actual, Commitment KOB1
each AUC (IO)
4 Asset Balances AR01
5 Details of Assets Capitalised S_ALR_87012050
during the period
6 Physical Inventory List by cost S_ALR_87011979
centre
7 Physical Inventory List by S_ALR_87011980
Location
8 Physical Inventory List by S_ALR_87011981
Asset Class
9 Physical Inventory List by S_ALR_87011982
Plant
10 Asset-wise and Cost Center- S_ALR_87012018
wise Statement of
Depreciation
11 Depreciation Forecast for S_ALR_87012026
future years.

Sample report is attached below

10. List of Configuration Elements

 Chart of Depriciation
 Depriciation Area
 Asset Class
 Account Determination
 Depriciation Key

11. Assumptions

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 Currently no specific reports are used at MIEL-as confirmed by

CTMs

12. Authorization matrix

 Will be handled via dedicated Authorization workshop

13. Open/discussion points

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