The SAPF103 program reads open items in a customer account and transfers any doubtful receivables to a special general ledger account if the balance is greater than zero and the transfer posting deadline has been reached. It clears the original item and posts a new item with a specified general ledger indicator. For example, if an invoice is due longer than the transfer posting period, the program will select the item and post it to the special general ledger account. The baseline date field helps determine the amount of provision, and the original invoice number can be found in the assignment field. Any credit memos are also transferred to reduce previously made provisions for doubtful receivables.

1. F103 - Transfer postings for doubtful receivables
Program name : SAPF103
The program reads open items in a customer account and transfers doubtful receivables to a special G/L account.
If the balance per invoice reference number is greater than zero and the transfer posting deadline is reached, the program clears the item and
posts a new item with the specified special G/L indicator.
Example:
STEP 1 : Customer invoice document is posted on 01.01.2015. The invoice is due on 31.01.2015.
STEP 2. Run F103 transaction for key date 31.05.2015
According to provision method „SAP” the invoice is due longer than the transfer posting period (1 month) => F103 will select the item and post to
special G/L account.

3. STEP 3: Batch input session is created.
Transaction SM35:
STEP 4: SAPF103 posts a new item with the specified special G/L incicator ("E")

4. The baseline date (ZFBDT) must be entered in transfer postings. The field helps to determine the amount of provision .
Original invoice number can be found in Assignment field.
STEP 5: The invoice item is cleared.

5. CREDIT MEMOS
If credit memos were posted without invoice reference to the account, the program also makes a transfer posting for them to reduce the
provisions already made.
The transfer of the credit memo reduces the amount of doubtful receivables.
Example:
Invoice amount: 100 EUR
credit memo : -20 EUR
Transfer posting is done with 80 EUR.