Unplanned Delivery Costs in SAP

However, it often happens that these costs are not exactly known when the purchase order is created and are only specified in the invoice. In invoice entry, you must therefore differentiate between planned and unplanned delivery costs.

Charges that aren’t known at the time of creation of purchase order and are directly entered in logistics invoice verification (MIRO).

There are 3 ways to enter unplanned delivery charges, depending on the business requirements, the relevant method can be chosen:-

1. Unplanned delivery costs field in transaction code –  MIRO

2. Direct posting to GL account

3. Subsequent debit posting

 

Unplanned delivery costs are those that were not agreed in the purchase order and are only recorded in the invoice verification. When you enter the invoice, enter the total amount of the unplanned delivery costs on the Details tab page in the Header data.

 

 Ø  In Customizing, you configure whether the system automatically distributes the unplanned delivery costs among the invoice items or posts the costs to a separate general ledger (G/L) account.

 Ø  The automatic distribution can only be made to the material items. However, it is also possible to include the items for the planned delivery costs in the distribution.

Ø  By distributing the delivery costs to the invoice items, the amounts of the invoice items are automatically increased by the delivery costs part.

Ø  When you post the invoice, the unplanned delivery costs are treated as price variances. However, the system does not perform a price check after automatically distributing the delivery costs. Unplanned delivery costs that were distributed to individual items are not listed separately in the PO history. They are already a part of the calculated value.

Ø  If the unplanned delivery costs are posted to a separate G/L account, the unplanned delivery costs are not debited to the stocks or the account assignment objects. The system does not show unplanned delivery costs that are posted to a separate G/L account in the PO history.

Ø  An invoice that contains only unplanned delivery costs can be posted with reference to a PO as a subsequent debit only. This means that at least one invoice for this PO must be received. Otherwise, all the invoiced values would be zero and it would not be possible to distribute the delivery costs.

 Distribution of Unplanned Delivery Costs 

 Ø  The system apportions the unplanned delivery costs to the items in proportion to the total value invoiced so far and the values in the current invoice.

Ø  You can also distribute unplanned delivery costs manually to individual invoice items by manually changing the amounts of the invoice items. In this case, the delivery costs are entered in the same way as price variances. The system performs a price check and the invoices are blocked wherever the tolerances set in Customizing are exceeded.

Account Movements with Unplanned Delivery Costs

 

Ø  If the automatic distribution of unplanned delivery costs is active in Customizing for the company code, the partial amounts allocated to the items are updated as price variances.

Ø  Based on the price control of the material, the following movements occur:

   

Ø  For a material with moving average price (MAP), the system posts to the stock account as long as there is a stock coverage. 

Ø  For a material with standard price, the system posts the unplanned delivery costs to the price difference account you have set up. 

Ø  However, if you selected posting to a separate G/L account in Customizing, then you must also define the G/L account that is to be posted automatically in Customizing. For this, maintain the Unplanned Delivery Costs (UPF) transaction in the automatic account determination. The total amount of the unplanned delivery costs is then posted to this G/L account when you post the invoice.

Ø  You can maintain a default value for each company code in Customizing for the tax code of the separate posting line.

 Customizing – Unplanned Delivery Costs

 

 We can find the Customizing settings relevant for unplanned delivery cost under the following paths:

 

SPRO → Materials Management → Logistics Invoice Verification → Incoming Invoice → Configure How Unplanned Delivery Costs Are Posted

 

SPRO → Materials Management → Logistics Invoice Verification → Incoming Invoice → Maintain Default Values for Tax Codes (OMR2)

 

SPRO → Materials Management → Valuation and Account Assignment → Account Determination → Account Determination Without Wizard → Configure Automatic Postings and then Account Assignment (OBYC)