Hierarchical Structure of Accrual Objects: 

• Accrual Objects: These represent the overall business transaction, similar to a contract header. 

• Accrual Subobjects: These can be regarded as contract items. For each contract item, you might need to post accruals for various amounts, such as expected costs, interests, and bonuses for sales representatives. 

• Accrual Item Types: Each amount to be accrued within an accrual subobject is represented by an accrual item type. 

• Accrual Items: Accrual item types and ledgers define an accrual item. Each accrual subobject has at least one accrual item assigned to it. 

• Accrual Methods: For each accrual item, an algorithm (called the accrual method) is assigned to calculate the accrual amounts for different periods. 

Data Structure in the Accrual Engine for Purchase Orders: 

• Accrual Objects: In the application Purchase Order Accruals, an accrual object represents a purchase order. 

• Accrual Subobjects: An accrual subobject represents a purchase order item, which is further subdivided based on the account assignments given in the purchase order. 

 

 

Information Stored for Each Accrual Item 

For each combination of accrual item type and ledger, the following information is stored for the accrual item: 

• Total Amount to be Accrued: The overall amount that requires accrual. 

• Accrual Method: The calculation algorithm used to determine the periodic accrual amounts. 

Key Principle of the Accrual Engine 

A fundamental principle of the Accrual Engine is that for each amount to be calculated, a separate accrual item type must be created in Customizing. 

Purpose in Purchase Order Accruals 

The objective of the Accrual Engine in purchase order accruals is to calculate an amount that will be posted as accruals at the end of each fiscal period. To achieve this, at least one accrual item type must be created in Customizing. SAP provides the accrual item type ACCRL for this purpose. 

Recommended Approach: Three-Step Process 

While theoretically one accrual item type could suffice, using multiple accrual item types enhances transparency. The recommended process involves defining three accrual item types: 

Planned Costs (PLNCST): Calculates the planned costs of the purchase order item for each period. 

Actual Costs (ACTCST): Calculates the actual costs of the purchase order item for each period, based on either goods receipt postings or supplier invoice postings. 

Accruals (ACCRL): Calculates the difference between planned and actual costs, ensuring the resulting amount remains positive. If actual costs exceed planned costs, the difference is set to zero. 

Configuring Accrual Item Types 

If you follow the recommended three-step approach, define the following accrual item types to ensure the Accrual Engine calculates accruals using the correct algorithms: 

Planned Costs (PLNCST): 

• Calculates the planned costs based on the delivery schedule or an even distribution of the PO item’s net amount over a specific period (linear approach). 

Actual Costs (ACTCST): 

• Calculates actual costs from either: 

• Goods receipt postings (if valuated goods receipts are used). 

• Supplier invoice postings (if no or non-valuated goods receipts). 

Accruals (ACCRL): 

• Configured to calculate the difference between planned and actual costs, ensuring the result is always a positive amount. If the actual amount exceeds the planned amount, the difference is set to zero.

Flexibility in Approach 

While the Customizing process for Purchase Order Accruals is designed for the three-step approach, it is possible to work with only one accrual item type (ACCRL). However, the three-step approach is recommended for transparency and comprehensive tracking of accrual calculations. 

By defining these accrual item types, you can ensure that the Accrual Engine calculates the accrual amounts for each period accurately and transparently. 

 

 

Screenshot from Transaction “Display Purchase Order” (ME23N) 

SAP provides the following three predefined accrual item types: 

• PLNCST: For planned costs. 

• ACTCST: For actual costs. 

• ACCRL: For accruals. 

Defining Relationships Between Accrual Item Types 

In the “Define Accrual Item Types” activity, you establish the relationship between these three accrual item types. This informs the Accrual Engine that the periodic amounts for ACCRL are calculated by subtracting ACTCST from PLNCST, keeping only positive amounts. 

Activating Review and Approval Processes 

If you wish to activate a review and/or approval process for periodic accruals, you need to use an additional accrual item type. This accrual item type will contain the reviewed/approved periodic accrual amounts. 

Predefined Accrual Item Types 

SAP delivers the following predefined accrual item types: 

• PLNCST: For planned costs. 

• ACTCST: For actual costs. 

• ACCRL: For accruals. 

 

 

In order to use the three-step approach for calculating accruals, you must define the relationship between the three accrual item types for planned costs (PLNCST), actual costs (ACTCST), and the resulting accruals (ACCRL).  

 You can do this using Customizing activity Define Accrual Item Types 

 

 

Accrual Engine Calculation and Application Component 

After assigning the item types PLNCST (planned costs) and ACTCST (actual costs) to ACCRL (accruals) in customizing, the Accrual Engine will automatically calculate the accruals as planned costs minus actual costs. At runtime, during the calculation of periodic accrual amounts, the Accrual Engine will determine the amount for ACCRL by subtracting the amount for ACTCST from the amount for PLNCST. 

Application Component in the Accrual Engine 

The Accrual Engine includes the field “COMP” (application component) as a key field in all its database tables. Each application based on the Accrual Engine is defined as an application component, and each component has its own unique value in the field “COMP”. 

• Field Value for Purchase Order Accruals: The “COMP” field value for Purchase Order Accruals is POAC. 

• Customizing Settings: All customizing settings related to the Accrual Engine include the “COMP” field as a key field. This field is visible as a read-only field in the corresponding customizing views. 

Naming Convention 

All ABAP repository objects, such as transactions and programs, belonging to the application component POAC, follow a specific naming convention: 

• Prefix: These objects have the prefix POAC_. 

 

 

Configuring Accrual Item Types 

For each accrual item type, you can specify: 

• Whether its amounts will be posted by the Accrual Engine. 

• Whether its amounts are used for calculation or display purposes only. 

Posting Amounts for Accrual Item Types 

If the amounts are to be posted, the accrual item type must be assigned to one or more posting schemas in the IMG activity: Accruals Management -> Accrual Postings -> Assign Accrual Item Types to Journal Entry Types and Posting Schemas. 

Default Settings for Pre-Delivered SAP Content 

In the pre-delivered SAP content, accruals are calculated as planned costs minus actual costs. The following default settings apply: 

• ACCRL: Only the amounts of accrual item type ACCRL will be posted. ACCRL is assigned to some posting schemas. 

• PLNCST and ACTCST: These accrual item types will not be posted. Their amounts are calculated as intermediate steps to determine the final accruals (ACCRL). As a result, they are not assigned to a posting schema. 

Required Postings for ACCRL 

At least periodic postings are required for ACCRL: 

• The transaction type PP (Periodic Posting) is assigned to the corresponding posting schema SAP_ACE_PP. 

Optional Posting Assignments for ACCRL 

You can optionally assign the following transaction types to posting schemas for accrual item type ACCRL: 

• UP (Utilization Posting) and FP (Release Posting) 

• UL (Late Utilization Posting) and FL (Late Release Posting) 

These posting types are relevant if you want to identify in reporting which portion of the accruals (e.g., from the previous year) were consumed (utilized) by invoices or goods receipts in the following year. Refer to the corresponding slides for the Accruals Closing Process for more details on these transaction types. 

Prohibited Posting Type for Purchase Order Accruals 

• IP (Opening Posting): Do not assign this transaction type to a posting schema for purchase order accruals. 

 

 

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