CO PC actual price with

parallel valuation

Anatoly Ryabukha

Input qty across activity types for RAS/IFRS/TAX

Plan depreciation to CO across different activity

types - 01: Depreciation area for RAS

Plan depreciation to CO across different activity

types - 08: Depreciation area for IFRS

Plan depreciation to CO across different activity

types - 10: Depreciation area for TAX

Plan price calculation – different prices for

RAS/IFRS/TAX -> it can be used during cost estimate

creation

Move calculated plan prices to Production Cost

Center

Copy -> Paste

For allocation in Cost split

Tax depreciation with minus

For allocation in Cost split

RAS & IFRS depreciation

with minus

Move calculated plan prices to Production Cost

Center

Copy -> Paste

For allocation in Cost split

Tax depreciation with minus

For allocation in Cost split

RAS & IFRS depreciation

with minus

DAA to Production CC – upon demand (during

period) – 1st

document w/o Tax -

DAA to Production CC – upon demand (during

period) – 2nd

document -> Tax -

DAA to Production CC – upon demand (during

period) – 2nd

document -> RAS -

DAA to Production CC – upon demand (during

period) -> Result in CC report

DAA to CO PC order – upon demand (during period)

– the same Principe as for Production CC

DAA to CO PC order – upon demand (during period)

– the same Principe as for Production CC (Tax -)

DAA to CO PC order – upon demand (during period)

– the same Principe as for Production CC (RAS -)

DAA to CO PC order – upon demand (during period)

-> Result in CO report

During period end closing: Actual price calculation

(total actual price)

If Tax depreciation <> Plan tax depreciation, then

we should adjust actual price here

If Tax depreciation <> Plan tax depreciation, then

we should adjust actual price here

(Actual – Plan)/Qty

Before periodical ML closing we should revaluate

CO PC order

Write off Tax – (Depreciation)

Zero

balance

Write off RAS – (Depreciation)

Before periodical ML closing we should settle

CO PC order

Stock

revaluation for

IFRS

After that you see in CKM3N – Primary Cost Split

IFRS Depreciation +

TAX Depreciation +

(TAX –) Depreciation

Then we should change actual price for Z1 version

(used for AVR)

Actual Depreciation (TAX + RAS) / (Actual qty: RAS + IFRS + TAX)

Before AVR closing we should revaluate CO PC

order

Write off IFRS Depreciation

After revaluation you see that IFRS + RAS

Depreciation restored

IFRS + TAX Depreciations

Then we should settle CO PC order

Stock

revaluation for

IFRS

Then we close ML periodical costing

As you see: Cost splits w/o changes

As you see: Cost splits w/o changes

Then we close AVR

Then you see AVR Cost Split for RAS

Then you see AVR Cost Split for RAS

AVR

closing

posting

AVR

closing

posting -

reversal