SAP SD SUPORTE

Purpose

The purpose of this page is to provide an overview about ERP SD Revenue Recognition functionality.

Overview

In the following sections you will find information about the available documentation, customizing, description of core business processes and handling of revenue recognition data.

Description

Many companies require that revenues are posted according to a time period. This means that the revenues must be realized in the posting period in which the service was carried out, and not in the posting period in which the billing document was set up.

The revenue recognition function in the SAP ERP system helps you to fulfill these requirements and separates the revenue recognition process from the billing process. The ERP system offers a flexible solution to companies using various methods of revenue recognition.

Revenue Recognition assessment

If customers want to use the revenue recognition functionality in their productive environment, the implementation must be subject to a pre go-live assessment to avoid a negative impact on the financial statement. This assessment is completely free of charge. In other words, the customer will have to ask explicit permission from SAP in order to use this functionality (detailed information is provided in SAP-notes 768561 and 779366).

Documentation

The latest version of the Revenue Recognition Best Practices document is attached to SAP-note 1172799.

Necessary Customizing settings
Supported processes and scenarios
Limitations and restrictions placed on the solutions offered
Recommendations for monitoring the revenue recognition process
A guide for implementation

In addition to the 'Best Practice' document, an eLearning course for the SAP ERP SD Revenue Recognition function is available with the following title:

SCM653: Sales and Distribution Revenue Recognition
SCM654: Advanced Revenue Recognition

These eLearning courses can be found under www.sap.com/education.

Available methods

Revenue recognition at the point of billing (standard method)
Time-related revenue recognition (the revenues are realized between specific set dates)
Service-related revenue recognition (the revenues are realized on the basis of a specific event, e.g. the goods issue for a delivery)
Credit/Debit memo request with reference to preceding document
Service based revenue recognition, billing related (only for IS-M solution)

Customizing

For the setup of revenue recognition processes you have to customize:

FI accounts and their settings
SD item categories and their settings
Revenue recognition category on item category level
Account determination

The following accounts are needed for the representation of the revenue recognition process:

Revenue account (recognized revenues)
Receivables account (customer account)
Revenues to be deferred (deferred revenue account or D/R account)
Unbilled receivables (unbilled receivables account or U/R account)

Revenue recognition category on item category level

Transaction: OVEP

Set Revenue Recognition category for Item Categories:

Possible entries for the field “Rev. recognition” are:

Account determination

Transaction: VKOA

Assign G/L accounts for revenues and deferred revenues:

G/L account no. (SAKN1): revenue account
Provision acc. (SAKN2): D/R account

Transaction: OVUR

Account for unbilled receivables (U/R account) has to be maintained depending on the reconciliation account and the associated chart of accounts:

NonBldRec.: U /R account

Description of Core Businesss Processes

Process 1: Standard Revenue Recognition at time of billing

Process 2: Time based with VF44 as first

Process 3: Time based with invoice as first

Process 4: Service based with VF44 as first

Process 8: Time based & billing related (‘D’)

Process 9 – time based / service based with VF44 as first

Process 10 – time based / service based with VF44 as first

For a detailed explanation of all available processes, please refer to Revenue Recognition Best Practices document attached to SAP-note 1172799.

Handling of revenue recognition data

Revenue realization processes

Revenue recognition run (transaction VF44). With transaction VF44 the revenues are posted and financial accounting documents are created.
The posted revenues can be cancelled by using transaction VF46, e.g. if revenues have been realized in error.
In certain cases - for example, when you change condition values - revenue lines of the related sales document have to be updated. Transaction VF42 can be used to update revenue recognition data.
Transaction VF45 shows deferred revenues, unbilled receivables, billed and realized amounts on the level of a sales document item.
The report of VF47 shows inconsistencies between the revenue recognition tables VBREVK, VBREVE and VBREVR and the appropriate sales documents. Only development support may run it in update mode.

Related SAP Notes

SAP Note 1172799: New version of Best Practices for revenue recognition

Fonte: https://wiki.scn.sap.com/wiki/display/SD/ERP+SD+Revenue+Recognition