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04/01/2018

ABNAN Revenue from post-capitalization concept

SAP posts like below.

  • 70 CAP

/ Asset

/ 1000,00 /

  • 75 / Accumulated Depreciation

/ Ac. Dep

/ 50,00

  • 50 / P&L / 950,00 / Revenue from Post Capitalization (or the contra account informed in ABNAN)

My question is regarding "Revenue from Post Capitalization". What is the use of it? Is there examples? Ex. Lets say that after the anual Inventory, only one asset was found which was not entereded in the system. Thus, via ABNAN is possible to post the accumulated depreciation since the assets inicial useful life + its CAP value. However what about the Revenue from Post Capitalization? I don't see a 'Revenue' in this scenario ... Thank you in advance!

04/01/2018 ABNAN Revenue from post-capitalization concept SAP posts like below. 70 CAP / Asset / 1000,00(https://people.sap.com/adriano.mesadri2) Adriano Mesadri (https://people.sap.com/adriano.mesadri2) February 04, 2014 at 11:47 AM 0 Likes https://archive.sap.com/discussions/thread/3495143 2/7 " id="pdf-obj-1-25" src="pdf-obj-1-25.jpg">

February 04, 2014 at 11:47 AM 0 Likes

04/01/2018

ABNAN Revenue from post-capitalization concept

Correct Answer

04/01/2018 ABNAN Revenue from post-capitalization concept Correct Answer <a href=(https://people.sap.com/sethuraman.ganesamurthy2) Sethuraman Ganesamurthy (https://people.sap.com/sethuraman.ganesamurthy2) replied February 04, 2014 at 11:47 AM Hi Adriano, The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year. Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation. Hope it is clear. Regards, G.Sethuraman 1 View this answer in context (/discussions/message/14750958#14750958) Helpful Answer by Sethuraman Ganesamurthy (/discussions/message/14749312#14749312) , pankaj pandey (/discussions/message/14750822#14750822) oking for? View more on this topic (https://go.sap.com/community/tag.html? 2938680563247610563) or ps://answers.sap.com/questions/ask.html?primaryTagId=253758978139952938680563247610563) 4 replies https://archive.sap.com/discussions/thread/3495143 3/7 " id="pdf-obj-2-11" src="pdf-obj-2-11.jpg">

Hi Adriano,

The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year.

Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation.

Hope it is clear. Regards, G.Sethuraman

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04/01/2018

Helpful Answer

ABNAN Revenue from post-capitalization concept

Hi Adriano,

If you do Post capitalisation, it will split the asset value into two one accumulated depreciation(From the beginning of Ord dep start date to previous closed fiscal year) and the balance to the Revenue from post capitalisation GL configured.

E.g Asset ord dep start date-01.04.2008. Asset depreciation rate 8%

If you do post capitalisation for 100000 now. The Acc dep would be 40000(100000*8% dep for 5 yrs-2008-2012) and the balance will be revenue from post capitalisation.

The entry is Asset DR 100000 Acc dep CR 40000 Revenue from CR 60000. post capitalisation

It will start depreciation for that 100000 also from the current fiscal year. i.e 8000 depreciation will be added this year.

It is a standard process. Hope it is clear. Regards, G.Sethuraman

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Dear Sethuraman,

February 04, 2014 at 10:43 AM

04/01/2018

ABNAN Revenue from post-capitalization concept

Thank you for your prompt answer! I've understood the example given, however the "Revenue" concept is still unfamiliar to me. My question is: why the remaining value (60.000) is posted to a revenue account?

For instance, If there is a post capitalization in a asset which was just found during the annual inventory (therefore, it was not posted to SAP) why the remaining value value of this asset (APC - acum. dep.) should be posted to a Revenue account?

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Helpful Answer

04/01/2018 ABNAN Revenue from post-capitalization concept Thank you for your prompt answer! I've understood the example(https://people.sap.com/pankaj.pandey2) pankaj pandey (https://people.sap.com/pankaj.pandey2) replied February 04, 2014 at 11:31 AM Hi Adriano, Whenever you run depreciation followin entry get posted, Depreciaiton Exp Dr Acc Dep A/c Now as it is post capitalisation , the part of the same was not considered in PY P&L. Let me give you an example from other aspect: Suppose ser has booked an asset considering it as an expense in previour year lEt suppose amount was 1000. He posted below entry Exp Dr Vendor A/c Now in next FY it has been found taht the same was an asset and to be capitalised from PY. So the PY depreciation should also be posted. Now at the time of Post capitlisation system will post following entry asset a/c Dr 1000 Acc Dep Cr 10 (suppose) Revenue acc Cr 990 (net of the same) Now let suppose if the asset was booked in PY, system will ost dep of 10 rs and will post dep exp in P&L of 10 rs. https://archive.sap.com/discussions/thread/3495143 5/7 " id="pdf-obj-4-22" src="pdf-obj-4-22.jpg">

February 04, 2014 at 11:31 AM

Hi Adriano, Whenever you run depreciation followin entry get posted, Depreciaiton Exp Dr Acc Dep A/c Now as it is post capitalisation , the part of the same was not considered in PY P&L. Let me give you an example from other aspect:

Suppose ser has booked an asset considering it as an expense in previour year lEt suppose amount was 1000. He posted below entry Exp Dr Vendor A/c

Now in next FY it has been found taht the same was an asset and to be capitalised from PY. So the PY depreciation should also be posted.

Now at the time of Post capitlisation system will post following entry asset a/c Dr 1000 Acc Dep Cr 10 (suppose) Revenue acc Cr 990 (net of the same) Now let suppose if the asset was booked in PY, system will ost dep of 10 rs and will post dep exp in P&L of 10 rs.

04/01/2018

ABNAN Revenue from post-capitalization concept

So in current yera the net value will be 1000-990 i.e. 10 rs. That is how system works. Hopw this would help you. Regards Pankaj

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04/01/2018 ABNAN Revenue from post-capitalization concept So in current yera the net value will be 1000-990(https://people.sap.com/sethuraman.ganesamurthy2) Sethuraman Ganesamurthy (https://people.sap.com/sethuraman.ganesamurthy2) replied February 04, 2014 at 11:56 AM Hi Adriano, The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year. Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation. Hope it is clear. Regards, G.Sethuraman 1 likes Share & Follow (https://www.facebook.com/sapcommunity) (https://twitter.com/SAPCommunity) https://archive.sap.com/discussions/thread/3495143 6/7 " id="pdf-obj-5-17" src="pdf-obj-5-17.jpg">

Hi Adriano,

The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year.

Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation.

Hope it is clear. Regards, G.Sethuraman

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04/01/2018 ABNAN Revenue from post-capitalization concept So in current yera the net value will be 1000-990(https://people.sap.com/sethuraman.ganesamurthy2) Sethuraman Ganesamurthy (https://people.sap.com/sethuraman.ganesamurthy2) replied February 04, 2014 at 11:56 AM Hi Adriano, The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year. Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation. Hope it is clear. Regards, G.Sethuraman 1 likes Share & Follow (https://www.facebook.com/sapcommunity) (https://twitter.com/SAPCommunity) https://archive.sap.com/discussions/thread/3495143 6/7 " id="pdf-obj-5-37" src="pdf-obj-5-37.jpg">
04/01/2018 ABNAN Revenue from post-capitalization concept So in current yera the net value will be 1000-990(https://people.sap.com/sethuraman.ganesamurthy2) Sethuraman Ganesamurthy (https://people.sap.com/sethuraman.ganesamurthy2) replied February 04, 2014 at 11:56 AM Hi Adriano, The post capitalisation means some expenditure you would have incurred in the previous years but missed to capitalise. So the expenditure would have been considered as a loss/expense in P&L account in that year. Now you want to reverse the effect so thats why revenue head is operated in current year. Example: Some erection expenditure say 100000 is expensed in year 2012 but missed out to capitalise the exp and depreciation of 20000 would have been booked had you been capitalised .So in effect Profit of 2012 had been decreased by 80000. This year you want to capitalise means the expenditure would be reversed and thereby profit of this year will be increased by 80000 and 20000 is booked to Accumulated depreciation. Hope it is clear. Regards, G.Sethuraman 1 likes Share & Follow (https://www.facebook.com/sapcommunity) (https://twitter.com/SAPCommunity) https://archive.sap.com/discussions/thread/3495143 6/7 " id="pdf-obj-5-41" src="pdf-obj-5-41.jpg">

04/01/2018

ABNAN Revenue from post-capitalization concept