Description
Report RFKKOP03 creates a key-date-related list of open items forbusiness partners in Contract Accounts Receivable and Payable (FI-CA).You use this report during closing operations (monthly, quarterly,annually) or for reconciliation with the general ledger.
An item is an open item with regard to the key date if the followingapplies:
The item is not statistical.
If the item is open with regard to the system date, the posting datemust be before or the same as the key date.
If the item is no longer open, the posting date must be before or thesame as the key date, and the clearing date must be after the key date
or
If the item is no longer open, the clearing date is after the key date,and the posting date is after or the same as the key date, but theposting date of the clearing item is before the key date, then theclearing item is an open item with regard to the key date.
If you do not enter a key date, the report determines the current openitems. Statistical items are not considered. For each open item, thesystem checks the authorizations for the company code and the businessarea.
In addition, the list shows the following:

• Accounts to be reclassified


• Age grid of accounts to be reclassified


• Age grid of open items

An account appears either in the reclassifications or in the age grid.The determination always takes place in local currency. For the grid,you can select how credits are treated and how the grid is output.

• Consideration of tax on sales and purchases clearing accounts

These accounts, like the reconciliation accounts, are open itemaccounts.
The grouping level defines balance groups and controls the display ofthe subtotals.
Using grouping level 1, you define the subledger account used todetermine the reclassifications.
Using grouping level 2, you define an additional output of subtotals forthis level.
Level 1 is always defined with at least the business partner; level 2does not have to be defined.

Currencies
The report calculates the totals in the first local currency. You canalso calculate the totals in transaction currency. However, if you entera currency type, the report replaces the first local currency with acurrency with this currency type. If this currency is not defined in thecompany code, an error occurs. The system exports reclassifications inthe currency used. You can also post these reclassifications. On the SAPEasy Access screen, choose Periodic Processing -> ClosingPreparation -> Post Reclassifications.
If you also enter a valuation variant and a valuation key date, thereport does not display the original amounts of the items; instead, itdisplays the amounts calculated by the currency valuation for thevaluation key date.

Output
The report totals and sorts the data by grouping level 1 and, if itexists, then by grouping level 2. If level 2 is defined, subtotals arealways output.
The report always outputs the totals per company code, reconciliationaccount, and business area. You can suppress the output of additionaltotals in transaction currency. The report always outputsreclassifications and the age grid only in local currency.
Totals sheets appear at the end of the list:


• Totals


• Customers with credit balances


• Vendors with debit balances


• Age grid

If you output line items, for some items the field S(Simulation) is indicated in the last column. These are items inclearing documents that are open with regard to the key date (see point4). Note the following for the document display for such items:
The field Clearing Document Number contains the number of thedocument whose items were cleared. If you display the document for anitem with S in the list with the document numberspecified, the business partner items are displayed under ClearedItems.
If you have not set the indicator No Totals in Transaction Currency
, the report prints and exports the totals in transaction currency inaddition to the local currency selected with the reclassificationtotals. Using the overall total in local currency, the program decidesfor each partner whether the account has to be reclassified.
IF = 'X'.

Grid Interval
If you want to reclassify based on due dates, then enter how you want togroup the open items or installment plan items. You make thesespecifications in the grid interval. Enter the intervals beginning withthe smallest value and then enter sequential increases. Forreclassification by due date, the system considers only those items thatare open on the key date, but are not yet due.
When considering items that are open and already due on the keydate, the grid interval is viewed as 'due for n days', where the gridvalue n that you enter represents the upper limit of theinterval.
When considering items that are open and not yet due on the keydate, you have to enter the grid intervals in the form of negativevalues; these represent the lower limit of the time intervalbeing considered. The examples below illustrate how this works.
Example 1: Entering Positive Grid Values
Grid interval number: | R1 | R2 | R3 | R4 | R5 |
Grid intervals in days: | 30 | 60 | 90 | 180| 365|
These entries cause the following intervals to be created:
Number of days before key date Number of daysafter key date
365 180 90 60 30 Key Date 30 60 90180 365
=======|=====|=====|=====|=====|======I======|=====|=====|==
===|=====|=======>
<--------|<----|<----|<----|<----|---------------------------
---------------->
( R6 ) | R5 | R4 | R3 | R2 | R1
Example 2: Entering Negative Grid Values
Grid interval number: | R1 | R2 | R3 | R4 | R5 |
Grid intervals in days: |-365|-180| -90| -60| -30|
These entries cause the following intervals to be created:
Number of days before key date Number of daysafter key date
365 180 90 60 30 Key Date 30 60 90180 365
=======|=====|=====|=====|=====|======I======|=====|=====|==
===|=====|=======>
<----------------------------------------------|---->|---->|-
--->|---->|------->
( R6 ) | R5 | R4 |R3 | R2 | R1
Interval R6 groups together all items that could not be assigned toanother interval. You do not have to enter this interval explicitly. Thesystem also does not consider this interval when it determines the datesfor reclassification by due date.
Note that the export only considers intervals with a negative value.This is to prevent overlapping with items that are already due. If youwant the system to consider all items that are due after the key date,then you have to enter a value of -1 for the last interval.
ENDIF.

Additional output
For the evaluations below you can also write the line items in adataset. The items are transferred to the dataset with the DDICstructure FKKOP_COPY, either in binary form or as text. Youdefine the name of the dataset using the logical path FICA_OPEN_ITEMSand the logical file name FICA_OPEN_ITEMS. The following applies for thereport:


• : Name of user


• : Today#s date


• : Sequential number in day, for mass activity


• : Date ID of run


• : Run ID


• : Interval number

You can also later evaluate the items stored in the dataset. On the SAPEasy Access screen, choose Periodic Processing -> Evaluation ofExtracted Data -> Open Items.
You can also save overall totals for the list in the database andevaluate the totals later using the same transaction.

Preconditions
If a reclassification of customers with credit balances or vendors withdebit balances is necessary, you have to enter the receivables andpayables accounts that have to be reclassified for the financialstatements in Customizing (see Customizing under Contract AccountsReceivable and Payable -> Closing Preparations -> Reclassification).There you can activate the display of the reclassifications for accountgroups and company code groups as well as for individual accounts.

Further_hints
Authorization checks
To fulfill the German Principles of Data Access and Verifiability ofDigital Documentation (GdPdU), in addition to the standard authorizationchecks (company code and business area), you can also use the report tocarry out authorization checks for the auditor. You define the controldata for these checks in tables TPCPROG, TPCUSERN, andTPCDATEN.
In table TPCPROG you can activate the checks for program RFKKOP03.
Accessibility
An accessible version of the report is delivered under the nameRFKKOP03_ACC (FPO1_ACC).