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NEW QUESTION: 1
You have an invoice for transport expenses for your AuC. These expenses can be capitalized per IFRS but not in the local GAAP. What is the best way to handle this?
A. Post the invoice twice: once as an expense to the local ledger group and once more to IFRS.
B. Post the invoice to the AuC and manage settlement per depreciation area.
C. Post the invoice to a clearing account and clear it per ledger group (capitalize for IFRS, expense for local GAAP).
D. Post the invoice to AuC, and, after settlement, post a partial scrapping for the local depreciation area.
Answer: B
Explanation:
Answer A is the best one because it uses the AuC functionality as it is intended to be used. You collect the production-related expenses on a single item (as you would use an internal order or a project), and then you settle the amounts. In SAP S/4HANA, the settlement is defined on the depreciation area, so you can manage the capitalization separately per accounting principle. Questions with "what is the best" aren't part of the certification exam as they are ambiguous, and the Q/A in the certification must be as straightforward as possible.