Asset acquisition – SAP Know-How

The acquisition is when the asset arrives at the company and an FI journal document is posted for the acquisition of this asset. Prior posting you create the asset master record.

The values of acquired assets are in the supplier invoices, and they need to be recorded in the asset accounting and the general ledger.

After the acquisition posting the asset master record is recorded, with the capitalization date, and the lifecycle status set to “capitalized”.

1. Non integrated acquisition #

There are 2 reasons to use this approach:

The invoice arrives before the asset. (1º invoice, 2º asset)
The asset has been delivered and should be used, but the invoice has not arrived. (1º asset, 2º invoice)

Non-integrated asset acquisitions are posted From FI-AA and from FI-AP in 2 separated steps.

Step 1 — Post Asset Acquisition

In this step use the Post acquisition app.

Step 2 — Post the supplier invoice

In this step use the Create Supplier Invoice app (MIRO) without referencing any PO or any asset, and use the G/L Clearing Asset Account with the amount posted in step 1.

See the following example with 2 acquisitions:

1.1. Post acquisition app example #

2. Integrated acquisition (with MM or AP) #

With intetrated acquisition 2 postings are done in one user step:

Operational part – Document Type KR – Main Ledger.
Valuating part – Document Type AA – One posting per ledger.

To post Integrated Asset acquisition you have thee app/trans:

Create Supplier Invoice app (using “asset items” tab).
Manage supplier invoices app (using “asset items” tab).
F-90 has been replaced.

See the following example:

2.1. Practical Example. #

3. What’s the real difference vs. non-integrated? #

Differences are shown in the following tab:

	Non-Integrated	Integrated
User steps	2 separate transactions	1 transaction
Clearing account	Regular G/L, manually posted	Technical clearing account, system-managed only
Who posts to clearing	The user, explicitly	The system, automatically
Clearing account balance	Must be manually zeroed by the second posting	Always zero — system guarantees it
Can you post to it manually?	Yes	No — the system blocks manual postings
Ledger-group specificity	N/A	AA document is ledger-group-specific per depreciation area

4. Related transactions and apps #

Post acquisition app
Create supplier invoice app
Manage supplier invoice app
MIRO
F-90 (outdated)