This document outlines the steps to calculate actual prices for a production cost center considering parallel valuations for RAS, IFRS, and TAX accounting standards. It involves planning depreciation amounts for each standard, calculating prices, allocating prices in cost splits, adjusting for differences between planned and actual tax depreciation, revaluating the cost center for each standard before period closings, and finalizing actual prices and cost splits after all closings.

1. CO PC actual price with
parallel valuation
Anatoly Ryabukha

2. Input qty across activity types for RAS/IFRS/TAX

3. Plan depreciation to CO across different activity
types - 01: Depreciation area for RAS

4. Plan depreciation to CO across different activity
types - 08: Depreciation area for IFRS

5. Plan depreciation to CO across different activity
types - 10: Depreciation area for TAX

6. Plan price calculation – different prices for
RAS/IFRS/TAX -> it can be used during cost estimate
creation

7. Move calculated plan prices to Production Cost
Center
Copy -> Paste
For allocation in Cost split
Tax depreciation with minus
For allocation in Cost split
RAS & IFRS depreciation
with minus

8. Move calculated plan prices to Production Cost
Center
Copy -> Paste
For allocation in Cost split
Tax depreciation with minus
For allocation in Cost split
RAS & IFRS depreciation
with minus

9. DAA to Production CC – upon demand (during
period) – 1st document w/o Tax -

10. DAA to Production CC – upon demand (during
period) – 2nd document -> Tax -

11. DAA to Production CC – upon demand (during
period) – 2nd document -> RAS -

12. DAA to Production CC – upon demand (during
period) -> Result in CC report

13. DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC

14. DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC (Tax -)

15. DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC (RAS -)

16. DAA to CO PC order – upon demand (during period)
-> Result in CO report

17. During period end closing: Actual price calculation
(total actual price)

18. If Tax depreciation <> Plan tax depreciation, then
we should adjust actual price here

19. If Tax depreciation <> Plan tax depreciation, then
we should adjust actual price here
(Actual – Plan)/Qty

20. Before periodical ML closing we should revaluate
CO PC order
Write off Tax – (Depreciation)
Zero
balance
Write off RAS – (Depreciation)

21. Before periodical ML closing we should settle
CO PC order
Stock
revaluation for
IFRS

22. After that you see in CKM3N – Primary Cost Split
IFRS Depreciation +
TAX Depreciation +
(TAX –) Depreciation

23. Then we should change actual price for Z1 version
(used for AVR)
Actual Depreciation (TAX + RAS) / (Actual qty: RAS + IFRS + TAX)

24. Before AVR closing we should revaluate CO PC
order
Write off IFRS Depreciation

25. After revaluation you see that IFRS + RAS
Depreciation restored
IFRS + TAX Depreciations

26. Then we should settle CO PC order
Stock
revaluation for
IFRS

27. Then we close ML periodical costing

28. As you see: Cost splits w/o changes

29. As you see: Cost splits w/o changes

30. Then we close AVR

31. Then you see AVR Cost Split for RAS

32. Then you see AVR Cost Split for RAS
AVR
closing
posting
AVR
closing
posting -
reversal