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Presenting SAP Fixed Assets Capitalization Best Practices

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Information about Presenting SAP Fixed Assets Capitalization Best Practices
Business & Mgmt

Published on January 18, 2009

Author: bettassoci

Source: slideshare.net

Description

Navigate the pros and cons of asset capitalization methods and configuration in SAP. This is a 55-page presentation.
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Asset Capitalization – Best Practices Presenter: Kent Bettisworth kent@bettisworthassociates.com Peritus SAP Expert, www.peritusonline.com President, BETTISWORTH & ASSOCIATES Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 2

Introduction Capitalizing assets accurately and efficiently is mandatory, but sometimes difficult. Whether the asset is a single laptop computer purchased on an invoice or an offshore oil platform constructed using hundreds of contracts, you can leverage a multitude of capitalization approaches. Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 3

In This Session ... Navigate the pros and cons of capitalization options, from general ledger to asset-centric to project-centric, and learn the key SAP configuration steps. Inspect detailed take-home charts to select the best approach to maximize your organization’s capitalization efficiency. Uncover the SAP transactions that combine several time-consuming capitalization steps into a single simple step. Pinpoint little-known capitalization techniques that enhance capital budget reporting and evaluate when it makes sense to use each. Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 4

Asset Capitalization Defined An asset has two stages in its life that are relevant for financial and management accounting:  Under construction (AuC asset)  Productive life (Final asset) Posting $ to the Asset under Construction (AuC) asset, And settlement of those $ to a Final asset, Is the “Asset Capitalization“ process. Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 5

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 6

Capitalization Methods and Procedures There are 3 basic methods  General ledger, Asset-centric, and Project-centric And 3 capitalization procedures  Direct journal posting  Line item settlement– invoice by invoice, transfer posted costs from a project (Order or Work Breakdown Structure (WBS)) OR Assets under Construction (AuC) not linked to projects to an asset or assets.  Summary settlement – in lump sum amounts or by percentages, transfer posted costs from a project (Orders or WBS) to an asset or assets. Individual line by line invoice transfers are not allowed. Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 7

Line Item versus Summary Settlement Settlement Rules Cost Receivers Project Invoices 100 % Building Asset 1 Invoice 1 - Design  Line item 60 % Heat System Invoice 2 – 30 % Asset 2 Equipment settlement 10 % Landscape Asset 75 % Cost Center 3 Invoice 3 - Install 25 % Settlement Rules Cost Receivers Project - Order or 50 % Building Asset 1 WBS element Invoice 1 - Design Heat System 25 % Summary  2 Asset Invoice 2 – 15% settlement Equipment 3 Landscape Asset Cost Center 4 Invoice 3 - Install 10 % Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 8

General Ledger No sub-ledger systems exist for  Purchasing  Assets  Projects  Capital Budgeting Use MS Excel or other applications  Detail fixed asset records  Depreciation calculation  Project control  Capital spending management Method – Post $ direct to balance sheet account  FB-50 - Capitalization with manual journal entry Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 9

Asset-Centric Asset Management module implemented with  General Ledger  Accounts Payable  Purchasing Capitalization method & procedure  Post $ direct to AuC (under Construction) or Final Asset • F-50 or ABZON - General ledger journal • ABUMN or ABT1N – Asset transfer • MIGO / MIRO - Goods receipt or Invoice receipt • F-90 - Accounts Payable journal  Capitalize from AuC to Final Asset • AIAB – Create line item settlement rules • AIBU – Settle to final asset Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 10

Project-Centric Capital project management is high profile with full integration across multiple sub-ledgers/systems  Projects (WBS elements or orders)  Capital Budgeting  Purchasing  Assets  General Ledger Capitalization method and procedure  Post $ direct to a Project • Using variety of methods  Capitalize from Project to AuC then Final Asset • CJIC or KOB5 Select specific line items for settlement • CJ88/CJ8G or KO88/KO8G Summary settlement Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 11

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 12

General Ledger Pros and Cons Pros • Easy to implement Cons • Manual journal postings • Application risk • Changes explained by G/L line item analysis • Manual depreciation forecasts • No integrated project control or capital budget Asset process attributes • Minimal asset records • Small volume of asset acquisitions • No capital projects Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 13

Asset-Centric Pros and Cons Pros  Simultaneous posting to specific asset(s) & G/L  Allocate to multiple assets via AuC  Post via G/L, Invoice, Purchase Order or Asset transaction  Automated depreciation forecasts Cons  No project management support  No integrated capital budget control Asset process attributes  Moderate to high number of asset records  Medium volume of asset acquisitions and activity  Capital projects are simple and/or few Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 14

Project-Centric Pros and Cons Pros (All benefits of asset-centric approach and…)  Manage expense and capital in single project  Include future acquisitions in depreciation forecast  Integrated project control & capital budget Cons  Complex process and integration training Asset process attributes  High number of asset records  Large volume of asset acquisitions  Numerous capital projects with varied complexity Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 15

Asset Capitalization Chart – General Ledger Capitalization Integration Capitalization Attributes Pro Con Approach Need Method Manual Few assets postings Post direct to Low Easy to General G/L account: No implement Application risk Ledger subledger 1) FB-50 Variance Journal Use MS analysis via Excel G/L line item reviews No projects Manual depreciation forecasts No budget or project integration Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 16

Asset Capitalization Chart – Asset-Centric Capitalization Integration Capitalization Attributes Pro Con Approach Need Method Simultaneous Post direct to Moderate Moderate No project posting to Asset-Centric AuC or Asset: number of management ledgers assets & support 1) F-50 or ABZON activity Allocate to – General ledger No integrated multiple journal Asset capital budget assets subledger 2) ABUMN or Post to assets Purchasing ABT1N – Asset with a variety , A/P, & G/L transfers of methods sub-ledger Automated 3) MIGO or MIRO Simple depreciation – Goods receipt projects forecasts Invoice receipt 4) F-90 Accounts Payable journal Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 17

Asset Capitalization Chart – Project-Centric Capitalization Integration Capitalization Attributes Pro Con Approach Need Method Manage Project- High number High Complex process, Post direct to capital & Centric of assets & training, and Project: expense in significant support 1) Variety of single acquisitions methods project All sub- Enhanced Settle to AuC: ledgers plus depreciation Projects and forecast Capital 1) KOB5 Order or including Budgeting CJIC WBS element planned using line item investments High volume, settlement Wide range of Integrated Simple to budget & 2) KO88 / KO8G Complex project Order or projects control CJ88 / CJ8G WBS element using summary settlement Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 18

Capitalization Approach Selection Chart Capitalization Approach Many assets + High Variety of project complexity Project-centric System Integration System Integration Asset Attributes Asset Attributes Asset-centric General ledger Few assets + Simple Highprojects Low Process Efficiency Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 19

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 20

Uncovering the Simple Steps – 2 Activities in 1 Asset transaction ABZON  Create the asset record and,  Post the $ Purchase Order transaction ME22N  Create the purchase order and,  Create the asset record Project transactions CJ20N for WBS or KO04 for Order  Create the asset record and  Create the final asset settlement rule Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 21

2 Activities in 1 – Asset Transaction ABZON Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 22

2 Activities in 1 – Purchase Order ME22N Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 23

2 Activities in 1 - Project – Order Manager KO04 Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 24

2 Activities in 1 – Project Builder CJ20N Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 25

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 26

Capitalization Techniques – Project-centric Enhance capital budget reporting by timely and • accurate capitalization of costs To the asset under construction  To the final asset  To overhead expense  Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 27

Capitalization Techniques – Project-centric (cont.) 4 processing techniques  Automatic – default  Periodic – for non-capital costs  Partial – for capital costs prior to project completion  Full – for both capital and non-capital cost settlement Combine with 4 settlement rule types  PRE, AUC, PER, and FUL And 3 settlement structure techniques  Hierarchy settlement (direct & multi-level)  Capitalization versions ( by depreciation area & percentage)  Source settlement (based on account) Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 28

Avoid the Project Hierarchy Settlement Pitfalls! Enhance project & budget hierarchy reports by  Displaying costs where they originated & at roll-up levels Bad things can happen, if you have multi-level settlements  Skip levels by settling the lowest WBS to the highest WBS • All intervening levels do not see the settled $ • Budget control does not see the $  Settle top-down to a lower level WBS element • $ doubled up on sending level • Budget control counts the values twice  Settle to a different project • Settled $ are not displayed in the WBS hierarchy • Budget control does not see the $ Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 29

Examples of Project Hierarchy Settlement Pitfalls! $100 $0 $0 $0 $100 $100 $100 $100 $100 $200 $100 $100 $100 $100 $100 Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 30

Project Hierarchy Settlement Pitfall Solutions! Enhance project & budget hierarchy reports by: Do NOT skip levels by settling the lowest WBS to the highest WBS NEVER settle top-down to a lower level WBS element Change the standard Hierarchy reports to:  Display settlement cost element by creating as a value category  Remove settlement business transaction from actual cost column Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 31

Techniques Using Capitalization Version Enhance capital budget reporting  Balance Sheet Use for reporting Asset under Construction Project - Order or WBS capitalization Financial Depreciation Area 01 differences between countries $10 $10 Capitalization Version 1 Capitalization Cost Accounting versions provide Depreciation Area 05 $10 ability to $6 Capitalization Version 2 $10  $10 Allocate costs proportionally between expense and Income Statement capital by Expense depreciation area $4  Based on account, cost center, etc.  Can be assigned by asset class Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 32

Capitalization Techniques Based on Source Account Enhance capital budget reporting by  Capitalizing certain accounts to specific AuC categories such as buildings, equipment, land, etc OR specific cost centers  Capitalize certain accounts to specific Final asset categories Settlement Rules Cost Receivers Project - Order or $2500 10 Settlement to WBS element Multiple AuCs, Cost element 1 – $1000 With Final Design 20 Settlement to Cost element 2 – Specific Asset Equipment $500 Classes Cost element 3 – 30 Equipment Cost element 4 - $500 Settle to CO 40 Install Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 33

Using Capitalization Techniques to Post $ Capitalization AuC Asset Final Asset Expense Comments Approach General Ledger Direct Post Direct Post Direct Post No special techniques 1) Transfer variant Direct Post determines asset transaction OR Direct Post type Direct Post Asset Transfer OR 2) Capitalization version Asset-centric OR Line item settlement allocates between capital & Line item settlement expense in depreciation areas If PRE or PER rule 1) Full processing will issue If AuC rule exists, exists, an error if balance remains Project-centric Use Automatic OR If FUL rule exists, Use Automatic OR on project Status < TECO By Period OR Use Partial By Period OR 2) Split capital & expense Full Full using source structure If PER or FUL rule 1) Full processing will issue If AuC rule exists, If FUL rule exists, exists, an error if balance remains Use Automatic OR Use Automatic Use Automatic OR on project Project-centric By Period OR OR By Period OR 2) Split capital & expense Status = TECO Full Full Full using source structure Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 34

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 35

Asset Capitalization Chart – General Ledger AuC to Asset Capitalization Integration Capitalization Attributes Pro Con Capitalization Approach Need Method Procedure Few Low Easy to Manual postings Post direct to Manual journal assets implement G/L account: Application risk Applicable General Ledger No 1) FB-50 Techniques: subledger Variance analysis Journal None via G/L line item Use MS reviews Excel Manual No depreciation projects forecasts No budget or project integration SAP SAP modules: FI-General ledger. No sub-ledgers are in use. Configuration User menu > FSSO – Maintain G/L in Company Code. Set reconciliation account to blank. Steps IMG > none Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 36

General Ledger Configuration Balance sheet accounts • allow direct posting Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 37

Asset Capitalization Chart – Asset-Centric Capitalization Integration AuC to Asset Attributes Pro Con Capitalization Method Approach Need Capitalization Procedure Moderate Moderate Simultaneous No project 1) ABUMN – Asset Asset-Centric Post direct to AuC number of posting to management transfer using types asset or Final Asset: assets & ledgers support 348 – prior year asset or activity 349 – current year asset 1) F-50 or ABZON – Allocate to No integrated General ledger journal Asset multiple assets capital budget 2) Line item settlement subledger 2) ABUMN or ABT1N – a. AIAB – Create line Post to assets Asset transfers item settlement rules to Purchasing, with a variety of final assets A/P, & G/L methods sub-ledger b. AIBU – Settle to final 3) MIGO or MIRO – Automated asset Goods receipt Simple depreciation Invoice receipt projects forecasts Applicable Techniques: 4) F-90 Accounts 1) Capitalization version Payable journal SAP modules: FI-Asset Accounting ledger; LO-Purchasing; FI-A/P ledger; and FI-General ledger. User menu > FSSO – Set fixed asset reconciliation G/L account to ’Assets’ IMG > AO90 – Assign G/L accounts to Chart of Depr.; MM – Set account assignment ‘A’ to allow assets SAP FI-AA – Confirm transaction types 120 mapped to Goods receipt screen & 100 to Invoice receipt screen Configuration OAOA – Set AuC class to line item settlement Steps OK07 – Set fixed asset receiver as required in settlement profile OAAZ – Assign settlement profile to company code OIB5, OKGK, AO69 – Setup capitalization versions Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 38

Asset-Centric Configuration Asset • management module is implemented with Chart of Depreciation Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 39

Asset-Centric Configuration (cont.) Balance sheet accounts do not allow direct posting GL and AM sub- ledger synchronized through parallel postings Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 40

Asset-Centric Configuration (cont.) Allow acquisition of assets on PO Materials management > Purchasing > Account assignment Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 41

Asset-Centric Configuration (cont.) Asset accounting > Transactions > Determine internal transaction types Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 42

Asset-Centric Configuration (cont.) OAOA – Define asset class Allows separate or collective settlement of individual line items, from an AuC asset Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 43

Asset-Centric Configuration (cont.) OKO7 – Create settlement profile OAAZ – Assign settlement profile to company Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 44

Asset-Centric Configuration (cont.) OIB5 Assign capitalization versions to depreciation area OKGK Enter different capitalization criteria for an account or range or accounts AO69 Determine income statement account Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 45

Asset Capitalization Chart – Project- Centric Capitalization Integration Capitalization AuC to Asset Attributes Pro Con Approach Need Method Capitalization Procedure 1) CJIC or KOB5 High number High Manage Complex process, Project-Centric Post direct to Specific line item of assets & capital & training, and Project: settlement for WBS & significant expense in support 1) Variety of Orders acquisitions single project methods All sub- Enhanced 2) CJ88/CJ8G or Settle to AuC: ledgers plus depreciation KO88/KO8G Summary Projects and forecast 1) KOB5 Order or settlement for WBS & Capital including CJIC WBS element Orders Budgeting planned using line item investments settlement Applicable Techniques: High volume, 1) Automatic Wide range of Integrated 2) KO88 / KO8G Simple to budget & 2) Periodic Order or Complex project 3) Full CJ88 / CJ8G WBS projects control 4) Partial element using summary 5) Hierarchy settlement settlement 6) Capitalization versions 7) Source assignment SAP modules: IM-Investment Management; PS–Project Systems; CO-OPA Orders; FI-Asset Accounting ledger; LO- Purchasing; FI-A/P; and FI-General ledger. SAP IMG > OITA- Create investment profile with settings for source, settlement type, & depreciation forecast rules Configuration OITB & OKEU- Create source structures Steps OKO7- Create settlement profile with optional & default receivers as well as default allocation rules OPSA/KOT2_FUNCAREA – Create project profile or order type with default settlement profile & investment profile Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 46

Project-Centric Configuration Investment Profile Settlement Profile (OITA) (OKO7) Determines number Parameters of AuCs determine: • By Source • Requirement to settle • Distribution methods • Allowed receivers Determines Default structure settlement procedure settings determine: • Summary • Settlement by source • Line item account • Active receivers Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved www.bettisworthassociates.com 47

Project-Centric Configuration (cont.) OITA - Investment profile, • when entered on project, triggers the automatic AuC and settlement rule creation Provides choice of • settlement Allows depreciation • forecast based on planned investments Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 48

Project-Centric Configuration (cont.) Projects provide maximum possible choices for • capitalization objects (OKO7) G/L accounts, cost centers, orders, WBS elements, fixed • asset Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 49

Project-Centric Configuration (cont.) Source assignment technique  OKEU – Create source assignments • Can specify default allocations to cost centers  Project system > Costs > Automatic and Periodic Allocations > Settlement > Settlement profile > Create settlement profile – enter default source in appropriate settlement profile Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 50

Project-Centric Configuration (cont.) Assign default settlement & investment profiles  WBS elements – OPSA (assign both profiles) Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 51

Project-Centric Configuration (cont.) Assign default settlement & investment profiles  Orders - KOT2_FUNCAREA (assign settlement profile)  Orders - KOM1 – Create model order (assign investment profile) Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 52

What We’ll Cover … Navigating the options Selecting the best approach Uncovering the simple steps Evaluating the techniques Matching the configuration Wrap-up Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 53

Resources Help.sap.com  SAP Library > SAP ERP Central Component >Financials > Project Systems > Costs > Automatic & Periodic Allocations > Project Settlement>Project Settlement Recommendations Other  CJ70 Display line item settlement rules by project OSS Notes  51971 Display actual costs after settlement; reissued November 21, 2005  65906 Procedures for settlement of investment measures; February 7, 2005 Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 54

7 Key Points to Take Home Multiple asset capitalization approaches fit any scenario You can employ more than one approach, but make certain the chosen method fits efficiently Evaluate your current situation, and measure your efficiency using the ‘Capitalization Approach Selection Chart’ Maximize your use of the one-step transactions if they will keep your process simple! Enhance your project & budget reports by avoiding level skipping and top-down settlements Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 55

7 Key Points to Take Home (cont.) The source assignment technique efficiently adds significant granularity to your asset reporting capabilities Maximize your use of the ‘Asset Capitalization Charts’ by comparing to your configuration and capitalization processes Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 56

How to Contact Me How to contact me: Kent Bettisworth 713-467-8374 www.bettisworthassociates.com Send e-mail to kent@bettisworthassociates.com to register for newsletter. Additional presentations available at: www.mysaptraininghome.com Copyright © BETTISWORTH & ASSOCIATES, INC. - All rightswww.bettisworthassociates.com reserved 57

Practicing What You Learn  Do you need SAP Access to practice?  From $59.95 per week to  $149 per month subscriptions  Systems available include:  Release 4.7  Release ECC6.0  BI 7.0  CRM 5.0 Sign up for SAP Access at: www.bettisworthassociates.com/mysaptraininghome/sapaccess.html Copyright © BETTISWORTH & ASSOCIATES, INC. - All rights reserved 58

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