Generally revenues are posted when a receivables document is posted. These revenues become effective for revenue purposes in the posting period in which they are actually posted. Many companies require period-based revenue accrual. The revenues must be recognized within the posting period in the future and not in the period in which the billing document was created.
There are different types of Deferred Revenue Postings:
Posting Time-Based Deferred Revenues
Posting Event-Based Deferred Revenues
You can post Time-Based Deferred Revenues for services that have already been invoiced but will first affect revenues in the future. These revenues are posted to a separate revenue account, from which they are then posted to the actual revenue account at the time they affect revenue.
Posting Example:
To see the Deferred Revenue triggers and postings in FPE3 document display choose in the menu >Extras >Deferred Revenues.
Transactions
| FPDR | Transfer Deferred Revenues |
| FPDR_DISPLAY | Display of Transferred Deferred Revenues |
Customizing
FICAIMG
>Contract Accounts Receivable and Payable
>Business Transactions
>Deferred Revenue Postings
Mass Activities
TFK090A Mass Activity Types
|
AKTYP
|
Activity Interval
|
Activity Parameter
|
TCODE
|
|---|---|---|---|
| DERE Transfer Deferred Revenues | 1753 | 1741 | FPDR |
Posting Area
| 1220 | Acct Determination for Deferred Revenue Postings |
| 1221 | Default Values for Deferred Revenue Postings |
| 1222 | Acct Determination for Event-Based Deferred Revenue Postings |
FI-CA Events
If you want to post deferred revenues for manual documents using transaction code FPE1, you have to process the following function modules for the FI-CA events specified:
|
Event
|
Short Description
|
Remark
|
|---|---|---|
| 0010 | Posting: Document Complete (No Number) | Function Module FKK_DEFREV_0010 -> updating the triggers for deferred revenues -> see Function Module Documentation |
| 0030 | Posting: Document Number Assigned | Function Module FKK_DEFREV_0030 -> updating the triggers for deferred revenues |
| 1119 | Document: Additional Checks for Posting Online | Function Module FKK_DEFREV_1119 -> checks the deferred revenue items before posting in FPE1 |
| 1140 | Deferred Revenues: Calculate Amounts for Revenue Realization | Function Module FKK_SAMPLE_1140_EXAMPLE -> defines amounts and transfer postings dates -> simple Example: Own Implementation necessary! |
| 1141 | Fill Additional Fields for Deferred Revenue | Fill fill additional customer fields in table FKKDEFREV. |
| 1142 | Fill Additional Fields for Deferred Revenue | New FPDR Indicator ‘Always use alternative posting date’ (FKKDEFREPARMS-XBUDAT_FIX) can be activated (see note 2091176) |
| 1145 | Deferred Revenues: Override Auxillary Account Assignment | Additional account assignments for transfers of deferred revenue can be influenced. |
| 1753 | Mass Activity: Transfer Posting of Deferred Revenues | Function Module FKK_SAMPLE_1753_VKONT2 ->Standard Function Module processed for mass activity FPDR |
| 1754 | Mass Activity: Transfer Posting of Def. Revenues, Move Parameters |
|
| V800 | FS-CD Data for Revenue Realization | Function Module ISCD_DEFREV_DATES_V800_RISK -> Deferred Revenue amount distribution for Insurance Direct Debit Run VYSPA |
Further information can be found on WIKI page for FI-CA event concept.
Technical information
Tables
|
Table
|
Short Description
|
|---|---|
| FKKDEFREV | Trigger Table for Deferred Revenue Postings |
Package
|
Package
|
Short Description
|
|
|---|---|---|
| FKKB | Contract A/R & A/P: Central Objects |
Function Groups
|
Function Group
|
Short Description
|
|---|---|
| FKDR | Deferred Revenues |
Authority
|
Object
|
Short Description
|
|---|---|
| F_KKDEVREV | FI-CA Deferred Revenue Postings Transfer Posting Run |
| F_KKMA | FI-CA Mass Activities in Contract Accts Receivable & Payable |
| F_KKKO_BUK | FI-CA Doc.in Contract Accts Rec.& Pay.: CoCode Authorization |
| F_KKKO_GSB | FI-CA Doc.in Contract Accts Rec. & Pay.: Business Area Auth. |
| F_KKSU | FI-CA Reconciliation Key and Posting Totals |
Posting Time-Based Deferred Revenues
You post time-based deferred revenues when: you are required to differentiate between revenue and deferred revenue in the general ledger, and the service from which the revenue arises will not be provided until some time in the future, and the dates for the revenue recognition are already known.
You can display the data records that were included in a transfer run for deferred revenue. You can create totals for these records according to different attributes and thereby account for the totals posted in the general ledger. On the SAP Easy Access screen, choose 
Periodic Processing
Closing Preparation
Receivable/Revenue Adjustment
Display Transferred Deferred Revenues
. For more information, see the program documentation.
As an alternative, you can reach the function from the menu of the transfer run for deferred revenue under Environment
Line Items
.
You have carried out the following activities in Customizing for Contract Accounts Receivable and Payable under Business Transactions
Deferred Revenue Postings
:
-
Maintain Account Determination for Time-Based Deferred Revenue Postings
-
Maintain Default Values for Transfer Posting Run
Here it is especially important that you entered the document type for the documents to be generated by the transfer run. -
Exchange of No Longer Valid Account Assignments
In case the account assignments are already closed, you entered a replacement profit center or replacement cost center in the activitiesAssign New Cost Center
andAssign New Profit Center
.
When you post a document involving time-based deferred revenues, the system creates a trigger for the future transfer posting dates, in addition to the document itself. The system also updates a trigger for the total amount. This trigger transfers the total amount from the revenue account to the deferred revenue account when the document is posted. The document itself contains the account assignment of the revenue account.
For the example described in the previous section, in which a business partner signs a maintenance contract amounting to 2,400 and involving service on the 15th of each month, the system would make the following postings:
Posting Data
|
Date |
Posting |
Amount |
Time |
|
31.12.2008 |
Debit receivables, credit revenue |
2400,- |
Posting of Document |
|
31.12.2008 |
Debit revenue, credit deferred revenue |
2400,- |
Transfer Posting (Mass Activity) |
|
15.01.2009 |
Debit deferred revenue, credit revenue |
200,- |
Transfer Posting (Mass Activity) |
|
15.02.2009 |
Debit deferred revenue, credit revenue |
200,- |
Transfer Posting (Mass Activity) |
|
… |
… |
… |
… |
If you reverse a document with deferred revenues, the system automatically reverses the trigger records also. For any postings already made in the general ledger, the system creates new trigger records with reversed accounts (revenue account/balance sheet account).
You can display the triggers for deferred revenues in the document display. To do so, in the menu of the document display, choose Extras
Deferred revenues
. There you can display the following attributes for deferred revenue postings:
-
Transfer posting dates
-
Account assignment characteristics
-
Reconciliation keys
-
Indicator specifying whether the trigger record was reversed
-
Indicator specifying whether the trigger record was posted
Activities:
-
To transfer revenue from the deferred revenues account to the revenue account in the general ledger, you execute the mass activity
Transfer Posting Run for Deferred Revenue
at periodic intervals. On the SAP Easy Access screen, choose Periodic Processing
Closing Preparation
Receivable/Revenue Adjustment
Transfer Deferred Revenues
. -
Enter a date and an ID that you can use to identify the run later.
-
On the
General Selections
tab page, restrict the selection of the documents to be transferred. To run a simulation transfer first, set the indicator for it. -
If you want to reverse the postings made by a transfer posting run, enter the parameters of the run on the
Reversal Parameters
tab page. -
Schedule the program run. For more information, see Functions for Scheduling Program Runs.
