Explaining Account Assignment Derivation
After completing this lesson, you will be able to:
- Explain account assignment derivation and high-level concepts
- Describe the derivation of a budget account
- Describe the derivation of funds, grants, and functional areas
- Describe the derivation of budget periods
- Describe the derivation of cost centers
- Explain the substitution tool
- Describe specific derivation scenarios for integration components
Introduction and High-Level Concept
The activation of Public Sector Management in SAP S/4HANA Cloud requires business transactions with unique PSM account assignments to be posted. A selection of posting factors is predefined by SAP according to the business transaction involved. Other factors must be defined by the customer as automatic account assignment derivations, prefilled with default values, or entered manually.
The following figure, Overview of Derivation Options , provides an overview of the factors that influence the posting of PSM business transactions in financial accounting.
Derivation Events - When will Derivations be Used ?
The derivations described in this lesson are for the following:
Commitment Documents
Financial documents.
For financial documents, this lesson focuses on budgetary relevant lines (for example, expenditure and revenues). Non-budgetary lines, such as liabilities or bank lines, are covered in the chapter document splitting.
Master/Transactional Data
Other master/transactional data such as assets, CLM contracts, HR personal, treasury instruments, time sheet tasks, and so on.
For these objects, the account assignments are derived (or entered) and stored. In later steps, these objects generate commitments or FI documents. The account assignment stored in these objects will then be used into the asset master. Later on all asset transactions (for example, acquisitions, deprecations, and alike) are populated with the fund from the asset master.
Derivation Dependency on G/L Attributes
Line items in commitment and financial documents are treated differently when it comes to derivations, depending on the type of the line item. The type of the line item has been derived from the G/L account in this line item. Therefore, it is important that a line item is first populated with a G/L account before any derivation can take place.
The main indicator in the G/L Account master is the budget consumption type.
The following overarching rules apply to G/L accounts:
Dependency on GL Account Attributes
G/L account: PSM attributes for budgeting:
- The GL account attributes are maintained in the G/L account master data under the Public Sector Management Data tab.
- The budget consumption type of the G/L account is pre-delivered and cannot be changed.
Derivation Target Fields - What Will Be Derived?
Fields to be derived in the public sector management: what will be derived.
- Described only under cash flow reporting
- Described only under grants management
Entering versus Deriving Account Assignments
Account assignment can be either:
Derived automatically without the ability for the user to change the values. The user will not see the resulting account assignment on the input screen, but only see the result using reporting.
Example: The budget account is always derived automatically and only available through reporting.
Derived automatically without the ability for the user to change the values. The user sees the resulting account assignment on the input screen.
Example: A fixed fund assignment is set up in the cost center. When this cost center is being used in an expense line, the user cannot overwrite this fixed assignment.
Derived automatically as proposal. The user is able to change the proposed account assignment.
Example: A (non-fixed) fund assignment is set-up in the cost center. When this cost center is being used in an expense line, the user sees the fund assignment, but can change/overwrite it to a different fund.
Entered manually without any derivation. The user has to enter the account assignment as no derivation rule applies.
Example: No fund assignment is set up in the cost center. When this cost center is being used, the user must enter the fund manually (otherwise an error message appears).
Where will the Account Assignments be Derived from?
The following is a list of sources where account assignment can be stored in order to be transferred for population of commitment and actual documents.
Sources of PSM Account Assignments
The derivation rules are:
- Either system-delivered (hard-coded) and cannot be influenced by the user (for example, derivation for budget accounts)
- Or can be influenced by the user, for example, by adding a fund as a fixed or non-fixed assignment to the cost center
- Or can be set up through configuration (for example, using the substitution rule)
Paradigm for the SAP S/4HANA Cloud version: most derivations work with the standard system-delivered rule without configuration. Configurations can be used to deviate from the standard behavior.
In exceptional cases, the rules can contradict. Configured rules cannot overwrite system-delivered fixed assignments.
Example: If Cost Center1 is assigned to Fund1 as a fixed assignment, but the substitution rule has been set up as a rule to derive Fund2 from Cost Center1 , then the system keeps Fund1 , but will raise a message. This message can be configured as a warning or error.
Derivation of Budget Account
General delivered rule:.
The budget account is taken 1:1 from the G/L account for all line items with budget consumption types 95,99. The budget account is always derived and cannot be entered.
Example: For a cost posting to account 61002000, the budget account is determined as 61002000. This cannot be influenced.
Exceptions:
For assets, there is a specific configuration called Budget Account Derivation for Assets . It is possible to overwrite a different budget account.
Example: An asset acquisition or purchase order posting to a balance sheet account for office equipment 16105000 will use the account 80005000 (expense for office equipment) instead.
For down payments, the budget account is used either from referenced commitment documents or from a specific configuration called Budget Account Derivation for Down Payments without PO reference .
Example: A down payment with reference to a purchase order using G/L account 51100000 (cost for raw material) will post to budget account 5110000 instead of the down payment liability account.
Derivation of Fund, Grant, Functional Area
The following paragraph describes the derivation of these three account assignments:
- The derivation rule for these three account assignments is identical and mainly done through sources.
- Cost center and WBS element
- External data such as HR master, assets, CLM contracts, and so on
- Predecessor documents such as earmarked funds and purchase order/requisition
- Substitution tool
- For asset lines, these account assignment are always taken from the asset master (no exception).
- For other expenditure lines and master data with cost center and WBS elements as sources, certain priorities apply (this will be explained further later on).
Cost Center-Based Derivation
Using the Manage Cost Centers app, you can define default values for the PSM account assignment elements in a cost center master record. If you also set the Fixed Assignment indicator for a PSM field, the default value can no longer be changed manually when postings are made to that cost center. If the indicator is not set, the system proposes the default values, but these can be overwritten when postings are made.
The previous figure shows an example of how the PSM field values (fund, functional area, and grant) can be proposed from a cost center master record or entered manually when a posting is made:
- The functional area value is derived from the cost center master data and cannot be changed manually during posting because the fixed indicator is set in the cost center master record.
- The fund value is also derived from the cost center master data. Since the fixed indicator is not set, it is a default value for the fund that can be changed manually for postings.
- No grant value is defined in the cost center master record, that is no value is derived from the cost center master data. The grant value must be entered manually during postings.
Assignment of PSM Account Assignments and Fixed Flags for Cost Centers and WBS Elements
The following figures show the assignment of PSM account assignments and the fixed flags for cost centers and WBS elements.
If a situation occurs where a cost center and WBS element are present in the same posting line item, and both supply a PSM account assignment, then the following priority (depicted previously) is followed.
- These rules apply for commitments, actuals, and master data derivations.
- Real/statistical indicators are described in controlling.
- (*) PSM account assignment might be in line already from manual input, predecessor document, or API call.
Example: A document is posted against a statistical WBS element (assigned to functional area FA1) and a real cost center (assigned to functional area FA2).
No functional area is manually input.
The system derives functional area FA2.
Derivation of Budget Period
- As the budget period needs to have the same frequency as the fund, the fund needs to be derived before the budget period.
When the fund is available, the system uses the budget consumption date and the frequency to derive exactly one budget period (as it is not possible to have several budget periods for the same date/same frequency).
Example: Fund1 has a yearly frequency. The budget consumption date is the 01/01/2020. The system derives the budget period "2020" automatically.
If the fund is changed and as a result the frequency changes (for example from yearly to overall), the system tries to automatically change the budget period as well.
Example: The user has used an internal fund for a grant posting with yearly frequency, and the system derived the budget period 2020. Now, the user changed the fund to an external fund with overall frequency. Then the system automatically adjusts the budget period to OVERALL . These changes only occur in documents that are not yet posted.
Budget periods can differ from the budget consumption date through inheritance through the document chain (upward/downward adjustment rules might apply) or (if allowed) through manual adjustment.
Example: A goods receipt in fiscal year 2021 inherits the budget period 2020 from a prior year purchase order.
- Refer as well to the specific chapter Describing Year-End Processing .
Derivation of Cost Center
For every budget-relevant posting where the budget consumption type of the G/L account is set to 99, 95, or 61 (expenses/revenues/down payments), the cost center is a required field once PSM has been activated. As a result, the cost center must be populated in all these lines. The lines can be distinguished into the following:
These lines are populated through manual input (or non-PSM derivations/substitutions).
Down payments
These lines are populated through the cost center from commitments or using manual input (for example, in down payment requests).
Revenue lines
These lines must be populated through manual input (for example, for a FI-AR invoice) or using substitution rules (for example, for an SD bill).
Balance sheet account lines
These lines must be populated through PSM derivations. The main sources are as follows:
- For asset balance sheet line items, the cost center from the asset master
- For warehouse balance sheet line items, the cost center from PSM configuration (see specific derivations)
Derivation of Cost Center from WBS Elements
For cost or revenue lines where only a WBS element is entered in the posting, the standard delivered (hard-coded) PSM derivation derives automatically the cost center from the WBS element.
Substitution Tool
Customers can create their own rules with the substitution tool (available for user BPC_EXPERT). The business context for PSM account assignment derivation is "Public Sector" and the event is "Coding Block for Public Sector Management".
Rules must be active to be executed:
- A rule consists of a precondition and a substitution section.- All preconditions need to be fulfilled in order to process the substitution section.- For the precondition, many fields can be used as parameters. Through associations, it is possible to use further attributes of these fields (for example, choose the asset master and any field of the asset master for preconditions). It is also possible to use functions such as substrings and concatenations.- For substitutions it is possible to overwrite existing values, for example, entered manually by the user or derived in an earlier step.
- It is not possible to overwrite fixed assignments from standard delivered rules using the substitution tool (for example, from fixed assignments in the cost center, or the asset master cannot be overwritten by the substitution tool).
- It is possible to trace results during postings. The trace shows SAP standard rules and substitution rules side-by-side through the Substitution/Validation Logs app.
Specific Derivation Scenarios for Integration Components
Other specific derivations.
The following specific derivations exist (more details appear in specific sections).
For some controlling transactions (for example, universal allocations or settlements), the system reads account assignments from existing postings and populates them into sender lines. Specific rules apply for the populations of these lines (for more details, see the chapter on controlling integration).
For asset management all actual and commitment postings are always populated with the fund, grant, functional area, and cost center from the asset master. Budget accounts can exceptionally be derived using the following configuration:
For down payments, it is possible to derive a specific budget account (and cash origin account) for down payments without commitment reference.
For warehouse balance sheet accounts and actual and commitment postings, the PSM account assignments are populated through the following configuration:
For FI-CAC (Contract Accounting Cloud), all derivations are done through a specific substitution context during the transfer of FI-CA postings into FI-GL. PSM account assignments are not derived and stored in FI-CA.
For SD billing, the substitution tool (with business context "Coding Block") is mandatory to derive a cost center. The cost center can then be used to derive further required account assignments (for example, the fund). The condition ReferenceDocumentType (Field) Equal (Operator) to VBRK (Value) is used in the order to process this rule only for billing.
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Account assignment in SAP Purchasing (MM) – FAQ
This note provides answers to frequently asked questions regarding account assignment in purchasing documents. This post is based on Snote 496082.
Table of Contents
FAQ: Account Assignement in SAP Purchasing
Account assignement : g/l account for a sales order.
Question: Why is the G/L account for a sales order with nonvaluated individual sales order stock different from the account with valuated indivi dual sales order stock?
Answer: See Note 458270.
Multiple Account Assignment in Purchasing
Question: Can you create several assets at the same time in the new purchasing transactions?
Answer: You can create several assets at the same time. However, you must first ensure that at least as many account assignment lines have bee n created as the number of assets that you want to create. You can do this very easily using the copy function.
G/L Account is not saved if switch to a material group
Question: You create a purchase order with account assignment using transaction ME22. You enter a material group, from which a G/L account is de termined using the valuation class. If you then switch to a material group that does not determine a G/L account via the valuation class, the system deletes the previous G/L account and prompts you to enter a G/L account. If you cancel the account assignment screen and change the material group back on the item detail screen, the previously determined G/L account is not determined again. Why is this ?
Answer: Unfortunately, this system behavior cannot be changed. First, enter any G/L account, so that the item is valid. If you then switch to the old material group again, the system also determines the correct G/L account again.
Entering the same account assignments for different items
Question: Is there an easy way of entering the same account assignments for different items in the new EnjoySAP transactions?
Answer: Ensure that Note 315676 has been implemented in your system and follow the procedure described there
Repeat account assignment function not work in the new EnjoySAP
Question: Why does the repeat acc. assignment function not work in the new EnjoySAP transactions when you create new account assignments in multiple acc. assign. ?
Solution: Use the copy function in multiple acc. assignment to create identical account assignment lines. You can use the repeat account assi gnment function to create similar account assignments for different items with the same account assignment category. To do this, proce ed as described in the answer to question 4.
Issue message KI 161 “Cost center &/& does n ot exist on &
Question: When you change the account assignment of an existing purchase order, why does the system issue message KI 161 “Cost center &/& does n ot exist on &” ? The same phenomenon occurs for other account assignment objects (for example, profit center).
Solution: Refer to Note 193371.
Can you create assets from the single account assignment screen?
Solution: Assets can only be created from the multiple account assignment screen (“Account assignment” tab). You can switch between single account assignment and multiple account assignment on the “Account assignment” tab page by clicking the icon above on the left.
Why does the system not display an account assignment tab page even though you have entered an account assignment category?
Solution: After you have implemented Note 520149, the account assignment tab is not displayed until all the required information is available, for example, the company code.
Why are account assignment objects derived in some situations, even though the relevant field on the account assignment tab page is hidden?
Solution: Refer to Note 619203.
ME 453 “Changing consump. or spec. stock indicator not allowed
You create a purchase order with reference to a subcontracting purchase requisition. This purchase requisition was created with an unknown account assignment, that is, account assignment category “U”. When you change the account assignment category in the purchase order, the system issues error message ME 453 “Changing consump. or spec. stock indicator not allowed (subcontracting)”.
Solution: See Note 205597
Select a valuated goods receipt together with multiple account assignment
Why can you not select a valuated goods receipt together with multiple account assignment in a purchase order or purchase requisition?
Solution: See Note 204252.
EBAN-FISTL, -GEBER, -KBLNR, -GRANT and -FKBER (as in table EKPO) empty
Funds Management is active. Why are the fields EBAN-FISTL, -GEBER, -KBLNR, -GRANT and -FKBER (as in table EKPO) empty? Solution: These fields are only filled if the account assignment category is set to “blank”. If you maintain an account assignment category in t he purchasing document, the system adds the information from these fields to the EBKN table (as in EKKN).
AA 334 “You cannot post to this asset (Asset & & blocked for acquisitions)
You try to change a purchase order item with acc. assignment category “A”, which contains a locked asset. The system issues error message AA 334 “You cannot post to this asset (Asset & & blocked for acquisitions)”. Solution: This is the standard system design. To make changes to this purchase order item, you have the following two options:
a) If you no longer require the purchase order item with the blocked asset, delete the purchase order item. b) Otherwise, you must activate the asset, make the required changes to the purchase order item, and then block the asset again.
The indicator for the account assignment screen
Question: What is the meaning of the indicator for the account assign. screen that you can set in Customizing for single account assignment/m ultiple account assignment? Solution: The indicator determines which account assignment screen is used by default for maintaining the account assign. for a purchase orde r item. For the EnjoySAP transactions, this value is simply a proposal that you can change in the purchasing document. For the old transactions, this value is the only one that you can use.
Question: Is there an unknown account assign. for standard purchase orders?
Solution: This is generally not allowed, and the system issues message ME 069 “Unknown account assignment not defined for use here”. There is an exception in the case of service items that are created with item category D (service) or B (limit).
Acc. Assignment check is not performed when Purchase Order is updated
Question: You change data in a purchase order item (for example, purchase order value, delivery date, and so on). Why does the system not perform another acc. assignment check?
Solution: This is the standard system design. When you created the purchase order item, if the system already checked the acc. assignment and there were no errors, another acc.?assignment check only takes place if you change a field that is relevant to account assign.?(for example, quantity, material number, and so on). If this system response does not meet your requirements, implement the account assignment check in the BAdI ME_PROCESS_PO_CUST. The BA dI is called each time the purchase order is changed.
“In case of account assignment, please enter acc. assignment data for item”
Question: If you delete all the account assign?lines that were entered in the account assignment screen, the system exits the account assign. tab page and goes to the material data. In addition, the system issues the error message “In case of account assignment, please enter acc. assignment data for item”.
Answer: In the current system design, if you delete all the account assignment lines, the system assumes that you do not want to maintain any account assignment data. This conflicts with the account assignment category and the system issues error message 06 436. You can then remove the account assignment indicator. Procedure: If you want to delete all the account assignment data that was entered, see the answer to question 24.
Third-party order processing (CS) and individual purchase order processing (CB)
Question: Which account assignment categories should you enter in schedule line categories for third-party order processing (CS) and individual purchase order processing (CB)? Solution: See Note 210997.
G/L Account is not transfered from Valuation class
Question: In a blanket purchase order or blanket purchase requisition with account assignment, you subsequently change the material group. Even though the new material group is assigned to another G/L account via the valuation class, the system does not redetermine the account assignment for the relevant item. The old G/L account remains.
Solution: See Note 449216.
Customizing Account assignment fields as required entry, optional entry, or display fields
Question: In Customizing, you can set the, or as completely hidden fields, depending on the account assignment category. These settings also determine whether the system deletes or retains the values for the account assignment fields when you change the account assignment category in a purchase order item.
Answer: In Customizing for materials management (MM), when you maintain account assignment categories (IMG: Materials Management-> Purchasing -> Account Assignment-> Maintain Account Assignment Categories), you can control the different account assignment fields as follows: Required entry: You must make an entry in the field, otherwise the system issues error message ME 083.
- Optional entry: Entry in this field is optional.
- Display: The field is displayed, but it is not ready for input.
- Hidden: The field is hidden. Example:
The acc. assignment category is K, the cost center is an optional entry field and it is filled with the value 1000. You change the acc. assignment category to P. Subject to the field settings for the cost center for the acc. assignment category P, the system response is as follows: The cost center is a required entry or an optional entry field: The system transfers the value 1000 for the cos t center.The cost center is a display field: First, the value 1000 for the cost center is deleted. If the system can determine a value again after you enter the changed acc. assignment category, this value is transferred. The cost center is a hidden field: The system deletes the value 1000 for the cost center.
System ignores the acc. assignment data of the purchase requisition for the second schedule line.
Question: You create a purchase order item assigned to an account with reference to a purchase requisition. For this purchase order item, you create a second schedule line with reference to another purchase requisition. The system ignores the acc. assignment data of the purchase requisition for the second schedule line. Solution: This is the standard system design. The system does not generate multiple acc. assignment in the purchase order item, even if the t wo referenced purchase requisitions are assigned to different CO objects. Refer to Note 47150 for the old transactions and to Notes 422609 and 771045 for the EnjoySAP transactions.
Undelete an item in a purchase requisition if assignment data is no longer valid
Question: Why can you undelete an item in a purchase requisition if the corresponding acc. assignment data is no longer valid? Solution: When you undelete an item in a purchase requisition, the system does not perform a new acc. assignment check. Therefore, the accoun t assignment data is not checked again. Nevertheless, errors occur if you try to create a purchase order with reference to this purchase requisition. When you undelete an item in a purchase order, however, the system does perform another acc. assignment check.
Transfer of Acc. Assign. with Reference Document
Question: You create a purchasing document with reference to a reference document. What account assig. data is transferred? Solution: The acc. assignment data is derived from the reference document. If you delete the acc.?assignment category and enter it again, a new automatic general ledger account determination takes place.
Question What is the correct procedure for changing acc. assignment data?
– If, for example, you want to change the acc. assignment category: Note that you MUST first delete all existing acc. assignment data for the relevant item. You can do this by initializing (deleting) the acc. assignment category and confirming by choosing ENTER. Following this, you can enter the new acc. assignment category and the relevant acc. assignment data.
– If you want to change acc. assignment data for the relevant item: For example, you want to change the main acc. assignment objects such as cost center, G/L account, sales order, network, or WBS ele ment, and so on. Here also, we recommend deleting all existing acc. assignment data by initializing (deleting) the account assignme nt category and confirming by choosing ENTER.If you are working with contracts, you must delete the acc. assignment line on the acc. assignment screen and enter a new line t o ensure that the data is derived correctly again. You MUST NOT change the current settings. For example, in some circumstances, the requirements type (OVZH) or the valuation of the requirements class (OVZG) is changed after th e purchasing document is created. This can cause errors in a valuation of goods movements (goods receipt, for example) and MUST BE AVOIDED.
Read more on? Account Assignment
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