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Please check file related with posting scheme for inventory reserve for all the details.

  • Manual entry after validation by FRA or GCCO; no direct update of standard price or moving average price in a material master;
  • BFC P/L reporting heading is always R25600 "Write-downs on inventories";
  • Document type to use must be always SB;

  • Posting and document date must be always the last day of the Quarter: 1st 31/03, 2nd 30/06, 3rd 30/09 and 4th (30/11 or 31/12 - according with instructions of SBS-OP-DRTR-02-092 - I calculate inventory reserve);

  • In SAP, separate documents per impairment type (NRV, Slow-turn and Quality - off-spec / obsolete / damaged), meaning that:
    • It should be performed only one posting per impairment type and per plant (if several exist in the company). 
    • In the document, the assignment should mention the impairment type and the text should mention the type of impairment and the period related (Month/Hard-close).

 

Mandatory fields:

  • P&L Account to use is always 98340600;

  • It is mandatory to insert the appropriate company code cost center to determine the correct Activity Market and CGU of the stock being depreciated. P&L specific cost center (XXXX-75XX);

  • B/S transaction type F25 (allowance) must be used;

  • Both assignment fields (B/S and P&L) should identify the impairment type;

  • Stock Account (B/S) to be used depends of the material Valuation Class (check Table 1). It is mandatory to insert the appropriate profit center for working capital.

    Table 1 

    Valuation ClassB/S AccountB/S Account NameInventory TypeB/S - BFCP/L AccountP/L Account NameP/L - BFC
    Z100

    39100100

    Raw Materials-Valuation Allowances

    Raw Materials

    A39100

    98340600

    		stock depreciationR25600
    Z11039100300Packaging Material-Valuation AllowancesPackagingA3910098340600stock depreciationR25600
    Z12039100200Industrial Supplies-Valuation AllowancesIndustrial SuppliesA3910098340600stock depreciationR25600
    Z13039700200Goods For Resale-Valuation AllowancesTrading GoodsA3970098340600stock depreciationR25600
    Z14039700400Semi-Finished Products-Valuation AllowancesSemi-Finished ProductsA3970098340600stock depreciationR25600
    Z15039700100Finished Products-Valuation AllowancesFinished ProductsA3970098340600stock depreciationR25600
    Z16039100100Industrial Supplies consumed in BOMIndustrial Supplies Consumed in BOMA3910098340600stock depreciationR25600

 

Mandatory fields:

  • P&L Account to use is always 6310000000;

  • It is mandatory to insert the appropriate reporting cost center at PIF level to determine the correct Activity Market and CGU of the stock being depreciated;

  • B/S transaction type F25 (allowance) must be used;

  • Both assignment fields (B/S and P&L) should identify the impairment type;

  • Stock Account (B/S) to be used depends of the material Valuation Class (check Table 2). It is mandatory to insert the appropriate business area for working capital.

    Table 2 

    Valuation ClassB/S AccountB/S Account NameInventory TypeB/S - BFCP/L AccountP/L Account NameP/L - BFC
    Z1002009000000Finished Goods Manufactured-Write DownsFinished Products

    A39700

    6310000000

    		Inventories-write downsR25600
    Z1012019000000Finished Goods Purchased-Write DownsFinished ProductsA397006310000000Inventories-write downsR25600
    Z0522109000000Raw Materials,Combustible,Energy-Write DownsRaw MaterialsA391006310000000Inventories-write downsR25600
    Z0002109000100Main Raw Materials-Write DownsRaw MaterialsA391006310000000Inventories-write downsR25600
    Z0502109000200Other Raw Materials-Write DownsRaw MaterialsA391006310000000Inventories-write downsR25600
    Z0542109000500Utilities-Write DownsUtilitiesA391006310000000Inventories-write downsR25600
    Z0532109100000Semi-Finished Goods-Write DownsSemi-Finished ProductsA394006310000000Inventories-write downsR25600
    Z0552119000000Gen and Techn Items Excl Packaging-Write DownsIndustrial SuppliesA391006310000000Inventories-write downsR25600
    Z0582119010000Spare Parts-Write DownsIndustrial SuppliesA391006310000000Inventories-write downsR25600
    Z0512119100000Packaging-Write DownsPackagingA391006310000000Inventories-write downsR25600

     

     

 

  • The posting must be reversed on the 1st day of the month of the following quarterly closure: 1st 01/06, 2nd 01/09 and 3rd 01/12.
  • To reverse the posting of the 4th quarter/hard-close on 01/03, we have to change the following elements, since the posting is done in a new fiscal year: 
    • P&L Account to be used is 98340650
    • and Transaction Type to be used in the stock account is F36 (cash-flow).


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