Accounting documents that are processed by the balance sheet readjustment function are distributed according to a fixed set of standard SAP rules. How these documents are allocated to a standard rule is also predefined and cannot be changed.

There are two user exits, EXIT_SAPLF048_001 and EXIT_SAPLF048_002 , in this enhancement that enable you to override the standard SAP specifications.

EXIT_SAPLF048_001 is called up when you post a financial accounting document. It allows you to allocate a different standard rule to the document or to identify the document as your own individual document (or customer-specific document).

EXIT_SAPLF048_002 is called up when calculating the readjustment only if the document in question has been indicated as your own individual document (customer-specific document). In this user exit, you can set up any rule you require by which the calculation of subsequent adjustment must be made.

To get a better understanding of this procedure, see the documentation on the individual enhancements.

There are three events in balance sheet readjustment:
Posting a financial accounting document.
Calculating the distribution for this document.
Generating the necessary adjustment entries.

Prior to saving each financial accounting document in the database, the system sends the document to the balance sheet readjustment function. At this point in time the document is complete and cannot be changed. The readjustment program analyzes the document to determine whether a distribution by business area and/or profit center must be made and the rules by which this distribution is made. A character is assigned to the document so that the system can directly determine the corresponding rule. The system then calls up the appropriate user exit from the SAP enhancement . If a distribution must be made, the system stores an index (that is, an indicator) to this document in a special table in the database. It also stores the document character.

This is a periodic transaction.

Program SAPF180A (transaction F.5D) selects all financial accounting documents noted in the index table. If a document is indicated as your own individual document (customer-specific), the program calls up the appropriate user exit from the SAP enhancement and determines your own distribution rule. The system calculates the distribution using that rule and saves the results in the database. If the accounting document does not have any open items, the entry in the index table is deleted. Otherwise, the entry in the index table is indicated as "already calculated" and deleted only after all open items are cleared. This process is carried out so that the clearing date is transferred to the calculated distributions.

This is a periodic transaction based on a key date.

Program SAPF180 (transaction F.5E) selects all calculated distributions in which an adjustment posting is still not generated. It sums the individual data and uses this sum to generate the necessary adjustment documents. The system then stores in each individual distribution in the database that an appropriate adjustment posting was generated.
In addition, it selects all distributions in which an adjustment posting was made and their original line item in the meantime cleared. The adjustment entry is reversed (that is, a reversal document is posted) and the reversal is recorded in the database.

Note:
Profit Center Accounting does not receive data on the receivables and payables distribution when the financial accounting documents are posted. Instead, data from distributions noted in the database are transferred directly to Profit Center Accounting, which uses this data to update its ledger.

The rule by which a business area and/or profit center distribution is made is determined as follows:
First each line item in a financial accounting document is allocated to a particular line item type. Then the document is allocated to a specific document character depending on what type of line items are in the document. Each document character has a fixed rule by which distribution is made.
Note:
The document character is an internal criterion in subsequent adjustment. It is not the document type you define for posting financial accounting documents.

The system differentiates the following types of line items:

Customer/vendor payment line items
A line item from customer or vendor account types whose clearing date is the same as the posting date of the document.
(BSEG-KOART = 'D' or 'K', and BSEG-AUGDT = BKPF-BUDAT)

Customer/vendor invoice-related line items
A line item from customer or vendor account types that has an invoice reference to another financial accounting document. This invoice reference may be "partial payment for", "residual item from", "discount for" or "down payment clearing".
(BSEG-KOART = 'D' or = 'K' and BSEG-REBZT = 'Z', = 'V', = 'P' or = 'U')

Customer line item
All other line items from customer account type.
(BSEG-KOART = 'D')

Vendor line item
All other line items from vendor account type.
(BSEG-KOART = 'K')

Tax line item
A line item indicated by the system as a tax line item.
(BSEG-MWART <> SPACE)

Net account line item
Cash discount line item from a vendor invoice posted with the net method.
(BSEG-KTOSL = 'SKV')

G/L account line item
All other line items.

Note:
The criteria to determine the type of line item are analyzed from top to bottom.

The system differentiates the following document characters:
Note:
Individual document characters are stored as constants in the program. The constant name is a combination of 'F180A_BLGCHR_' and the ID specified below in parentheses (for example, 'INVAR' -> 'F180A_BLGCHR_INVAR').

Customer invoice (INVAR)
Document contains a customer line item and a G/L account line item. Other types of line items that are permitted include tax line items and vendor line items.

Vendor invoice (INVAP)
Document contains a vendor line item and a G/L account line item. Other types of line items that are permitted include tax line items.

Customer and/or vendor document with tax (TXAPR)
Document contains a customer line item or vendor line item and a tax line item.

Customer and/or vendor document with tax (ARAPO)
Document contains a customer line item or vendor line item.

Partial payment (PAPAY)
Document either contains a customer/vendor invoice-related line item or contains a customer/vendor payment line item and a customer line item or vendor line item. Other permitted types of line items include tax line items and G/L account line items.

Payment with tax (TXPAY)
Document contains a customer/vendor payment line item , a tax line item and a G/L account line item.

G/L account document with tax (TAXGL)
Document contains a tax line item and a G/L account line item.

Other document (OTHER)
All other documents.

Notes:
The phrase "contains a" in this context means that the document "contains at least one" line item.
All line item types that are not specified are not permitted for the document character in question. An exception to this is that the system does not check whether net account line items exist.
A document is indicated as your own individual document when it is allocated one of the customer-specific document characters (EXIT1 to EXIT9).

Customer invoice
The system first distributes tax line items according to the account assignments in the G/L account line items that are liable to tax.
Then it distributes the customer line items (vendor line items) according to the total resulting from the account assignments in the G/L account line items and tax line items.

Vendor invoice
First the system distributes the tax line items and net account line items according to the account assignments in the G/L account line items that are liable to tax and discount.
Then it distributes the vendor line items according to the total resulting from the account assignments in the G/L account line items, tax line items and net account line items.

Customer and/or vendor document with tax
The system distributes the tax line items according to the account assignments in the customer line items and/or vendor line items .

Customer and/or vendor document
The system does not make any distributions.

Partial payment
The system distributes the tax line items according to the account assignments in the G/L account line items that are liable to tax.
It then distributes the customer/vendor invoice-related line items according to the account assignments in the G/L account line items from the specified reference document.

Payment with tax
The tax line items are distributed according to the account assignments in the G/L account line items liable to tax.

G/L account document with tax
The tax line items are distributed according to the account assignments in the G/L account line items liable to tax.

Other documents
No distributions are made.

In each document along with the distribution specified above, the system checks that the line items per business area balance out to zero. If necessary, it notes the corresponding zero balance postings.

Furthermore, the system sets the dummy profit center in each document line item for customer or vendor account types which is not distributed.

In financial accounting documents which are not created directly in Financial Accounting (for example, invoices from SD), you can define whether and according to which criteria the document line items have to be summarized. If you choose to have data summarized so that information about the trading partner busines area or partner profit center is deleted from the line items, this information is no longer accessible in the financial accounting document (it is not possible to summarize data using the business area or profit center). To correctly carry out the subsequent adjustment in such a situation then, the system would have to store more than just an index to the financial accounting document when it is posted. It has to store in the index table a distribution vector containing all information about the business area, trading partner business area, profit center and trading profit center. When calculating the distribution, the system proceeds in different ways, depending on whether there is a simple index or a vector. When there is an index, it determines the corresponding vector from the financial accounting document, but when there is a vector in the index table, it simply uses that vector.

If there is a vector in the distribution table for a customer and/or vendor document (does not occur in the standard SAP system), then the system distributes all the customer line items and/or vendor line items according to this vector.

• EXIT_SAPLF048_001: Financial Statement Adjustment Exit, Event Posting: Check Standard Logic
• EXIT_SAPLF048_002: Exit Financial Statement Adjustment, Event Calculate: Customer Rules