Description
This program transfers doubtful receivables to a special G/L account. Ifyou use new General Ledger Accounting, program FAGL_DR_PROVISION createsprovisions for these doubtful receivables. If you do not use newGeneral Ledger Accounting, program SAPF104 creates provisions for thesedoubtful receivables.
The program reads all open items in a customer account. If the balanceper invoice reference number is greater than zero and the transferposting deadline is reached, the program clears the item and posts a newitem with the specified special G/L indicator. If credit memos wereposted without invoice reference to the account, the program also makesa transfer posting for them to reduce the provisions already made. Thistransfer posting, however, does not exceed the amount of the doubtfulreceivables already posted and to be posted.
The system converts the deadline for transfer postings (which youpreviously defined in months in the Configuration menu for FinancialAccounting) into a key date.
Each item is transferred in an individual transfer posting. The postingsare put into a batch input session.
This logic was developed in accordance with Spanish legal requirements.In many countries, companies are not permitted to create doubtfulreceivables solely because receivables are overdue. In Germany, forexample, a receivable can only be designated as doubtful if the defaultrisk is known (such as legal decision or bankruptcy).
Therefore, check whether the functions of the flat-rate individualvalue adjustment (F107) are more suitable for your requirements

Precondition
A provision method must be defined.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
A special G/L indicator and a special G/L account for the transferpostings must be defined.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
Note that the payment period baseline date (ZFBDT) must be entered intransfer postings. Consequently, the field control of the account mustallow this entry. The program uses the payment period baseline date todetermine the amount of provision to post.

Output
Documents that are part of the program run are output sorted by companycode, customer number, currency, and due date.
A totals table is output for each company code.

Example
A receivable for 170 USD is due on 03/01/1993. The report is run for10/01/1993. According to the chosen reserve method, the amount must bereposted within a period of six months.
For the reposting, the method prescribes special ledger indicator E
and posting key 09.
The number of the reconciliation account for the receivable is 140000,the special ledger account number is 140050.
The program reposts the item because the transfer posting deadline hasbeen met and the amount is greater than zero.
The program clears the source document and posts the new receivable onthe vendor side with the selected special ledger indicator.
170 USD is debited to account 140050 and credited to 140000.
2. Example
A credit memo for 180 USD is posted without invoice reference to thesame customer account as in the last example.
You run this program again, and it finds that a transfer posting must bemade for another invoice for 50 USD.
Since the total amount of doubtful receivables that have been posted andthat still need to be posted (220 USD; 170 USD from example 1 and 50 USDfrom example 2) is greater than the credit memo amount of 180 USD, thecredit memo for 180 USD is also transferred.
The transfer of the credit memo reduces the amount of doubtfulreceivables, which in turn reduces the amount of posted provisions onceyou run program SAPF104.
New balance of doubtful receivables: 220 - 180 = 40 USD.