Utilization posting in the accrual engine refers to the process of consuming accruals when actual costs are posted, such as through invoice postings. The system reduces the accrual amount by the actual cost amount specified in the invoice. 

Accrual Item Creation: 

• For each calculated amount, the Accrual Engine creates a separate accrual item in the accrual object, with the accrual item type being the key field. 

• Therefore, each calculated amount requires a unique accrual item type. 

Accrual Item Types: 

• Accrual amounts require an accrual item type, such as: 

• ACCRL_STD for Standing Accruals 

• ACCRL_PER for Periodic Accruals 

• ACCRL_PMA for Plan Minus Actual approach 

• Actual costs require an accrual item type (e.g., ACTCST) when utilization postings are performed. 

• Planned costs require an accrual item type (e.g., PLNCST) only when using the Plan Minus Actual approach. 

Linking Accrual Item Types: 

• To enable the Accrual Engine to reduce accruals when actual costs are posted, define relationships between accrual item types in the IMG activity ‘Define Accrual Item Types': 

• Link accrual item types for accruals, actual costs, and (for Plan Minus Actual approach) planned costs. 

• An actual cost item type is required for all ACCRL* item types to achieve utilization postings. For Plan Minus Actual approach, this item type is also needed to calculate accruals. 

Plan Minus Actual Approach: 

• The planned costs item type is only required when using the Plan Minus Actual approach, specifically for item type ACCRL_PMA. 

• To ensure proper functionality, configure these settings and relationships in the system as described above. 

Assigning Accrual Item Types: 

Assign accrual item types that perform postings (ACCRL*) to transaction types and posting schemas. 

ACTCST and PLNCST are used solely for calculation and are not assigned to any posting schema. 

• Configure these assignments in the IMG activity ‘Assign Accrual Item Types to Journal Entry Types and Posting Schemas.' 

Posting Schema Assignments: 

• For utilization and release postings, assign all ACCRL* item types to the following posting schemas: 

• UP (utilization posting) 

• RP (manual release posting) 

• FP (automatic release posting) 

• Additionally, assign specific posting schemas based on the accrual item type: 

• ACCRL_STD to IP (opening posting) 

• ACCRL_PER and ACCRL_PMA to PP (periodic posting) 

 

Creating Accrual Objects for Accrual and Utilization Postings: 

When creating an accrual object (e.g., using transaction ACACTREE02) for accrual and utilization postings, enter the following accrual items with the required accrual item types: 

Accrual Item for Accruals: 

• Accrual Item Type: ACCRL* (* stands for _STD, _PER, or _PMN, depending on the scenario) 

Accrual Item for Actual Costs: 

• Accrual Item Type: ACT_CST 

Accrual Item for Planned Costs ( Plan Minus Actual approach only): 

• Accrual Item Type: PLN_CST 

Postings and Displaying Amounts: 

• After creating the accrual object, perform postings with reference to it (e.g., supplier invoices or manual journal entries using transactions FB01, FB50, etc.). 

• Once postings are made, the accrual item will display these amounts (e.g., in transaction ACACTREE02). 

Creating Accrual Objects for Utilization of Standing Accruals: 

For the Utilization of Standing Accruals scenario, enter two accrual items when creating the accrual object: 

Accrual Item for Accrual Amount: 

• Accrual Item Type: ACCRL_STD (negative total amount) 

• Posting Schemas: IP (opening posting) and UP (utilization posting) 

Accrual Item for Actual Costs Calculation: 

• Accrual Item Type: ACTCST 

• Accrual Method: ACT_COSTS 

• Ensure both accrual items have the same transaction currency 

Customization: 

• Assign accrual item types to journal entry types and posting schemas in the Customizing activity ‘Assign Accrual Item Types to Journal Entry Types and Posting Schemas.' 

Standing Accruals: 

• No accrual method is needed for ACCRL_STD as no periodic accruals are required. 

Utilization of Periodic Accruals: 

• When creating the accrual object, enter two accrual items: 

Accrual Amounts: 

• Accrual Item Type: ACCRL_PER 

• Performs periodic and utilization postings (PP and UP transaction types) 

• Assigned to a posting schema in the Customizing activity ‘Assign Accrual Item Types to Journal Entry Types and Posting Schemas' 

Actual Costs: 

• Accrual Item Type: ACTCST 

• Accrual Method: ACT_COSTS 

• Must have the same transaction currency as the other accrual item 

Plan Minus Actual Approach: 

• When creating the accrual object, enter three accrual items: 

Accrual Amounts: 

• Accrual Item Type: ACCRL_PMA 

• Performs periodic and utilization postings (PP and UP transaction types) 

• Accrual Method: PLN-ACT (“Plan minus actual”) 

• Assigned to a posting schema in the Customizing activity ‘Assign Accrual Item Types to Journal Entry Types and Posting Schemas' 

Planned Costs: 

• Accrual Item Type: PLNCST 

• Accrual Method: Any (e.g., LINEAR) 

Actual Costs: 

• Accrual Item Type: ACTCST 

• Accrual Method: ACT_COSTS 

• All three accrual items must have the same transaction currency