Perform Customizing, Acquisition, and Depreciation Postings
Asset postings depend on three configuration pillars: the chart of depreciation (depreciation areas and their rules), the asset class (account determination, screen layout, number range, depreciation areas) and the depreciation key (method, useful life, start rule). Account determination is maintained in AO90, assigning G/L accounts per asset class, depreciation area and transaction type: acquisition APC, acquisition offsetting, accumulated depreciation, depreciation expense, retirement gain/loss, and so on.
Acquisitions: external acquisition through a vendor invoice with an asset line (F-90); acquisition with automatic offsetting entry (ABZON) when no vendor is involved, e.g. from a bank or clearing account; post-capitalization; and assets under construction settled to finished assets. The asset value date and the capitalization date in the master determine when depreciation starts, together with the depreciation key's start rule.
Depreciation postings: run AFAB per company code and fiscal year, first as a test run, then as an update run. It posts debit depreciation expense / credit accumulated depreciation for the depreciation areas flagged to post to the G/L (book depreciation area 01 and any parallel areas mapped to a ledger). Manual corrections use ABAA (unplanned depreciation) and manual depreciation transactions, and posted depreciation must be reversed (AB08) before reposting.
Traps to expect
- Running AFAB before an acquisition posted in the period, then wondering where the depreciation is – rerun after posting.
- Confusing the asset value date on the document with the capitalization date in the master.
- Unplanned depreciation reduces the book value but does not change the APC or useful life.
- Depreciation areas not flagged to post to the G/L never produce financial documents.
Rule of thumb: if an asset posting fails or lands on the wrong account, check AO90 first, then the asset class, then the depreciation key.