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Shared service function costs invoiced (R33200)
Is used for tracking function costs that are invoiced to the various legal entities.
Re-invoicing of costs for the purpose of centralizing costs for global services (in relation with the transfer price scheme).
Shared service function expenses (function costs at the origin) (R33400)
It regroups all administrative expenses within the Profit & Loss (P&L) statement of corporate functions (it includes the Corporate Guarantee between the GBUs and CBS).
The costs of the following business support activities (which includes the relevant MBU organization) are included in R33400 Shared service function expenses (function costs at the origin) when they are part of the corporate function. When these costs are reported in the P&L of the GBU, they must be reported in R33310 - Administrative expenses (non-functions)
Note: The organization between GBUs and functions depends on the current organization and may change over time.
Administrative expenses (non-functions) (R33310)
It regroups all administrative expenses within the Profit & Loss (P&L) statement of a Global Business Unit (GBU). These expenses encompass the costs related to resources that may be located at the headquarters or in the plants, as long as their scope of activities extends beyond the site.
The costs of the following business support activities (which includes the relevant MBU organization) are included in R33310 - Administrative expenses (non-functions) when they are part of the P&L of the GBU. When these costs are reported in the corporate function, they must be reported in R33400 Shared service function expenses (function costs at the origin)
Note: The organization between GBUs and functions depends on the current organization and may change over time.
It also includes the delta bonus
GBU dedicated costs cross-charged (R33210)
This heading is used for isolating the invoicing of GBU function costs. The total should be zero at period-end (at Group level).
Commercial expenses (R33320)
It includes the listed below support activities (which includes the relevant MBU organization):
Sales and Marketing Costs:
Sales Force:
Commercial Management and Marketing:
Commission Expenses on Sales:
Technical Assistance to Customers (ATC) / Business Development Managers:
Supply Chain Costs:
Forecasting, Planning & Scheduling GBU/Global Level:
Inbound, Outbound Logistics / Logistics Operations:
Operating Model design
Impairment on trade receivables (R33330)
= write-down and reversal on trade receivables, i.e. adjustments made by an entity to the amounts of its trade receivables that are judged doubtful or un-collectable. The accounting principles related to write-downs apply to undoubted losses (receivables definitely lost) or to potential losses (doubtful receivables).
Examples of lost receivables (definite losses) and doubtful receivables (potential losses):
The existence of a credit insurance contract covering all or part of a receivable does not exempt from the company the obligation to account for a write-down when it appears that the receivable is definitively lost or is doubtful.
Should there be a surplus of write-down reserves compared to the real risk, in the case of a global calculation authorized by some tax legislations, this surplus ought to be accounted for in the local Books, not in Central Reporting.
Administrative and Commercial expenses depreciation (R33800)
Depreciation of: