Lesson 2 of 6
Acquisitions
6 min
An acquisition capitalizes value on an asset: the purchase price, freight, installation and other costs that belong to the asset's acquisition and production cost (APC). SAP's learning content describes four ways an acquisition can be posted. Which one applies depends on how the asset was bought.
| Method | When it is used | What posts |
|---|---|---|
| Integrated with accounts payable | Supplier invoice without a purchase order, posted directly to the asset | Supplier credited; asset debited in one document |
| With automatic offsetting entry (non-integrated) | Invoice not yet received, or already posted to a clearing account without the asset | Asset debited; clearing account credited |
| From purchasing (purchase order) | Asset bought with a PO with account assignment to the asset | Capitalized at goods receipt or invoice receipt, depending on settings |
| Settlement from a project or order | Costs collected on an internal order, WBS element or asset under construction | Settlement credits the collector and debits the asset |
Real-time posting in all areas
In ECC, parallel depreciation areas were often updated by a periodic program, and reconciliation between asset accounting and the G/L was a monthly worry. In SAP S/4HANA, an acquisition posts the values of all relevant depreciation areas at the time of posting, and every G/L posting in the Universal Journal is ledger-specific. For integrated acquisitions, SAP splits the posting: an operational part (supplier against a technical clearing account) and a valuation part per accounting principle or ledger group (asset against the technical clearing account). The technical clearing account for integrated asset acquisitions always nets to zero across the documents.
- Supplier invoiceLakeside Components invoices 118,000 USD for the CNC machine; entered with the asset number
- Operational documentCredit supplier 118,000; debit technical clearing account 118,000
- Valuation documentsPer ledger group: debit asset APC 118,000; credit technical clearing account 118,000
- Asset valuesAPC updated in book and tax areas at once; planned depreciation calculated
- CheckTechnical clearing account balance is zero
Dates that matter
Every asset posting carries a transaction type, which classifies it as an acquisition, retirement or transfer and controls how it is processed, and an asset value date, the date asset accounting uses for depreciation. SAP's learning content gives an example: a February 5 value date with period control "pro rata at period start" gives a depreciation start of February 1. The year of the posting date and the year of the asset value date must match. The capitalized on date in the master record defaults from the first acquisition's value date.
| Date | Set where | Used for |
|---|---|---|
| Document date | The supplier's invoice date | Reference to the source document |
| Posting date | Entered on posting | Fiscal period of the journal entry |
| Asset value date | Entered on posting, often defaulted | Depreciation start and period control |
| Capitalized on | Asset master, from the first acquisition | Reporting and some depreciation methods |
Dates on an asset acquisition.
Acquisitions from purchase orders
Most capital purchases at Contoso go through purchasing: the buyer creates a PO with account assignment category for an asset and enters the asset number. Whether the asset is capitalized at goods receipt or at invoice receipt depends on configuration and on whether the goods receipt is valuated. Testers should know which applies, because it changes when the asset shows value and when depreciation starts. Price differences on the invoice also post to the asset in the same pattern, adjusting APC.
Low-value assets and quantities
Not every purchase deserves individual tracking. Many companies capitalize items such as monitors or small tools as low-value assets, often in a dedicated class with full depreciation in the year of acquisition, subject to a maximum amount checked at posting. Others manage several identical items on one asset with a quantity. Both are design choices with tax and audit consequences. Testers should confirm the maximum amount check works, for example that an item above the limit cannot be posted to the low-value class.
What would you do?
After go-live, Dan notices the technical clearing account for integrated asset acquisitions has a balance of 4,300 USD at month end. What should his team do?
- Acquisitions: integrated with AP, with automatic offsetting entry, from purchasing, or by settlement.
- SAP S/4HANA posts all relevant depreciation areas in real time; postings are ledger-specific.
- Integrated acquisitions use a technical clearing account that must always be zero.
- Transaction type and asset value date drive processing and depreciation start.
Check your understanding · not graded
Lesson check
1. How are parallel depreciation areas updated in SAP S/4HANA asset accounting?
2. What should the balance of the technical clearing account for integrated acquisitions be?
3. Which date decides the depreciation start together with period control?
4. Which acquisition method fits an invoice that has not arrived yet?