term reserves transfer help what is
Meaning of transfer of reserves. What is it: replacement assets. This is also called hidden.

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Definition transfer of reserves

TRANSFER OF RESERVES title: transfer of reserves (FI-AA) (SAP Library - Glossary)
TRANSFER OF RESERVES category: Asset Accounting (FI-AA)
TRANSFER OF RESERVES explained:

The posting of gain (resulting from an asset sale) to replacement assets.

This is also called hidden reserves, or undisclosed reserves.

According to tax legislation in certain countries, the gain from an asset sale reduces the acquisition and production costs of newly acquired assets. The gain is treated as a value adjustment on the liabilites side to offset the acquisition and production costs. If these reserves cannot be transferred in the year they occur because there are no appropriate replacement assets, then a reserve can be created. This reserve neutralizes the gain from the sale. This reserve has to be transferred over the course of the following years to assets acquired during this time.

More terms such as transfer of reserves in Dictionary T.

Manual Target Currency:
Help The currency into which the system converts the amount of a payment item during the currency exchange, using the exchange rate transfer of reserves definition.
Manual Tax Location:
Help defines where a transaction is liable to tax. Example Tax locations can be defined in terms of tax communities, countries, and jurisdictions, and also in terms of: Destination - that is the place to transfer of reserves explain.
Manual Test Density:
Help The measured density of the material at the test temperature. This is corrected to the base density (density at standard temperature) by the oil quantity conversion calculations transfer of reserves what is.
Manual Translation Worklist Editor:
Help create and manage worklists for the translation of content objects. This includes generating the worklists, releasing the generated worklists for translation, and publishing the translated texts transfer of reserves meaning.
Manual Target To Date:
Help revenue achieved by the sales team or sales representative up until and including today's date. The target to date is displayed as an interactive graph in the target to date view. The sales transfer of reserves abbreviation.
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