Description
This report program posts provisions for doubtful receivables. Thenecessary provision method must be defined in the accountingconfiguration menu. The provisions are posted gross (including tax).
It selects all customer items that have the special G/L indicatorchosen. These items are then sorted by due date (defined by theprovision method). For every level in the sorted list, a percentagerate for provisions is specified. The program calculates the provisionsamount and enters it in the document. The amount to be posted iscalculated as the difference between the existing provisions amount andthe new provisions amount. Tax is not taken into account.
For cleared items with a provision lower than 100%, the programreverses the provision, since it assumes that the original item hasbeen paid.
The provision posting is carried out for each item.

Precondition
Before the provision posting is set up, the receivables with thespecial G/L indicator to be evaluated must be transfer posted withreport SAPF103.
In the accounting configuration menu, you must additionally specify theaccount to which the provisions are to be posted (account for theallocation of funds) and the provisions account.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF

Output
All items with the selected special G/L indicators are issued.
The items are sorted for each customer according to business area anddue date. For every item, the local currency amount, the existingprovisions amount and the new posting amount are displayed.
The newly posted provisions are printed at the end of the list. Theerrors occurring during posting are also issued.

Example
A receivable of 1150 DEM (tax 150 DEM) was transferred via SAPF103 withthe special G/L indicator 'E' since, according to the provision method,the transfer posting deadline was reached.
The report selects this item and posts 25 % of it from the account forthe allocation of funds to the provisions for doubtful receivablesaccount. In the source document (with indicator 'E'), the amount(287.50 DEM) is noted.
According to the provision method, 70 % of the original amount must betaken into consideration for the next report run. The report has 287.50DEM as the existing provision and posts the difference of 517.50 DEM(805 - 287.50) to the account for the allocation of funds. In thesource document, the new amount of 805 DEM is noted.
Case distinction
a) The customer pays the invoice. The contentious items are cleared.The next time that SAPF104 is run, the provision posted of 805 DEM isreset.
b) The customer does not pay. At some point, the item is completelywritten off. You should carry out a manual transfer posting of the itemand it should be cleared as uncollectable.
A subsequent run of SAPF104 can no longer reverse this provision sinceit has been written off 100%.