Meaning And Usage Of Accrual Value Date

The Accrual Value Date is a specific field in a journal entry line item. Technically, this field is known as ACRVALDAT in the table ACDOCA. This field is populated exclusively in journal entry line items that are created by the Accrual Engine. It is utilized in all accrual-related postings performed by the Accrual Engine, such as periodic accrual postings, utilization, and/or release postings. Conversely, in all other types of postings, such as those recording actual costs from goods receipts or supplier invoices, this field remains empty and is not used.

The Accrual Engine uses the accrual value date to determine which accrual, utilization, or release amounts have already been posted for a specific period. Essentially, for entries created by the Accrual Engine, the accrual value date indicates the period to which these entries are assigned. By default, the Accrual Engine utilizes the posting date as the accrual value date.

Exceptions:

In certain posting screens of the Accrual Engine, it is possible to enter a posting date (or posting period and fiscal year) that differs from the accrual value date.
For Late Utilization (UL) and Late Release (RL, FL) postings, the accrual value date is different from the posting date. Such late postings can only occur if an Accrual Closing Frequency is employed (refer to the separate chapter for more details).

In summary: Suppose an invoice is posted in 2019 but utilizes accruals from 2018. When adding the utilization line items to the invoice, the information that these line items utilize accruals from the previous year (2018) must be stored in these line items. This information is stored in the new field called Accrual Value Date, which would be filled with the date 31.12.2018 in this case.

Since the posting date and document date are fields located in the header and are filled by the invoice itself—likely with a date in 2019—these fields cannot be used by the Accrual Engine. Consequently, a new field called Accrual Value Date had to be introduced in the journal entry line item.

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