Description
The apportionable service charges (operating costs, heating expenses)are posted to P&L accounts in IS-RE. The advance payments made by thetenants are posted to balance sheet accounts (special general ledgeraccounts).
The problem arises at year close that the share of the apportionableservice charges that is to be apportioned to the tenants later on inthe service charge settlement has to be displayed separately in thebalance sheet as a receivable.
The share of the apportionable service charges that is not passed on tothe tenants later on due to vacancies or special contractual agreements(for instance flat rates) remains as an expense on the P&L account.
It is possible to display the service charges incurred, divided up into
o apportionable costs
o non-apportionable costs
o costs incurred for own usage
You can also make selections by periods and by fiscal year.
Apportionable costs are:
o Advance payment, tenant's share
o Final settlement, tenant's share
All other costs cannot be apportioned. The costs incurred as a resultof own usage are displayed separately.
All costs output include the tax share, if applicable.