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 Save Set:
- Help data backed up from the Informix database. A save set is created by ON-Archive or the storage manager for ON-Bar during a database backup, archive, or logical log backup. Save sets contain items such special items with reserve definition.
- Manual Subbudget:
- Help Compensation Budgeting refers to a subdivision of a budget unit. For example, within a (superior) budget for bonuses for an organizational unit, there can be subbudgets for smaller cost centers. All special items with reserve explain.
- Manual Scrollable:
- Help Element attribute in Screen Painter that sets the scroll function. This attribute is used whenever the defined length of a field exceeds the visible length special items with reserve what is.
- Manual Summary Task:
- Help in which certain data from the subtasks is displayed in an aggregated form (for example, confirmed times and required qualifications). However, you cannot enter these values in the summary task special items with reserve meaning.
- Manual Settlement (FS-AM-EP-ST):
- Help used for creating the charge and interest calculation for a certain settlement period, during periodic tasks for all due contracts. Settlements can be run for the following contract specializations special items with reserve abbreviation.
