SPECIAL ITEMS WITH RESERVE title: special items with reserve (FI-AA) (SAP Library - Glossary)
SPECIAL ITEMS WITH RESERVE category: Asset Accounting (FI-AA)
SPECIAL ITEMS WITH RESERVE explained:
The items on the liabilities side of the balance sheet that occur as a result of using special tax depreciation.
In many countries, you are permitted to use tax valuations in the balance sheet. However, for the origin of values to be clear to the person reading the balance sheet, book depreciation is shown on the assets side of the balance sheet, and the tax depreciation that exceeds it is shown as a special item on the liabilities side of the balance sheet.
As a result of the tax deferral effect, these special items have the character of equity, and can therefore be interpreted as special reserves on the liabilities side.
More terms such as special items with reserve in Dictionary S.
- Manual Settlement Unit (RE):
- Help settlement used for service charge settlements. The settlement unit defines the: Settlement period (settlement periods/variants) Type of service charges (for example, hot water supply) Apportionment special items with reserve definition.
- Manual SINTEGRA Material Number:
- Help A material number in the format approved by Brazil's SINTEGRA agency special items with reserve explain.
- Manual Split (IS-OIL-DS-EXG):
- Help describes the quantity split within the period that has been chosen with the breakdown indicator. Mostly the choice is: Split according to working days per period Split equally according to number special items with reserve what is.
- Manual Search Result:
- Help Result of a search operation. List displaying all documents that meet the search criteria specified in the search request special items with reserve meaning.
- Manual Supplement (IS-M-SD):
- Help designed similarly to a magazine, which is produced in mass circulation and which can be purchased by individual publishers. The main content of a supplement is the television and radio program special items with reserve abbreviation.
