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Assets under construction



  • Assets under construction (AuC) require a separate asset class with their own account determination, since they have to be shown separately in the balance sheet.
  • Choose depreciation key ‘0000’ in order to ensure that depreciation is not calculated for assets under construction in depreciation areas for the balance sheet. However, special tax depreciation and investment support are possible even on assets under construction.
  • It is also possible to post down payments on assets under construction.
  • Even after an asset under construction has been fully capitalized, you can still post credit memos to it. However, you have to allow negative APC.
  • To manage more extensive asset investments the component IM (Investment Management) integrates internal orders and projects with the AuC. You can thereby monitor the details of capital investments within the R/3 CO module.

Comments on: "Assets under construction" (2)

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