Hello again yahaha :),
And thank you for asking your questions in the SAP Community blog.
Here’s some elements to your following questions :
- Explanations about Depreciation Areas :
Depreciation Area 01 - Book Depreciation
- Purpose: This is your main accounting depreciation area.
- Ledger: 0L (Leading Ledger)
- Valuation View: 0FR_0001
- Use: It reflects the depreciation posted to your general ledger in financial accounting. This is usually the one that posts real (not just statistical) values.
Depreciation Area 15 - Local Tax
- Purpose: Used to calculate tax depreciation according to local tax laws.
- Ledger: 0L
- Valuation View: 0FR_0015
- Use: This is typically used for reporting purposes only (not posted to the general ledger). Often marked as statistical in config.
Depreciation Area 92 - Tax Depreciation on Balance Sheet Values
- Purpose: A variation of tax depreciation based on balance sheet book values.
- Ledger: 0L
- Valuation View: 0FR_0092
- Use: Often used to reconcile or simulate tax treatments without altering book values.
Depreciation Area 93 - Difference between Book and Tax Depreciation
- Purpose: Captures temporary differences between book and tax depreciation (e.g., for deferred tax calculation).
- Ledger: 0L
- Valuation View: 0FR_0093
- Use: Typically used in countries or scenarios where deferred taxes need to be calculated (not always active by default).
Depreciation Area 10 - IFRS Depreciation
- Purpose: Used to calculate depreciation in line with IFRS standards (International Financial Reporting Standards).
- Ledger: 2L (Non-Leading Ledger)
- Valuation View: 01FRS_0032
- Use: Posts to the parallel ledger 2L, used for IFRS reporting if your company has to report under both local GAAP and IFRS.
Summary Table:
Dep.Ar | Ledger | Name | Purpose | Posts to GL? |
01 | 0L | Book Deprcn | Main accounting depreciation | Yes |
15 | 0L | Local Tax | Local tax depreciation reporting | Statistical only |
92 | 0L | Tax Deprcn | Tax depr. based on book values | Statistical only |
93 | 0L | Diff b/t Book/Tax | Deferred tax or special reserves | Statistical only |
10 | 2L | IFRS | IFRS reporting (parallel ledger) | Yes (to 2L) |
- Is 90 depreciation area equivalent to 15’s ?
They can be both are often configured for tax reporting, and neither posts to the general ledger.
However, SAP might deliver them differently depending on country or content package (e.g. France vs. US vs. global template). In your case, Area 15 appears to be the standard tax area in use (valuation view 0FR_0015), so Area 90 may not be active at all — or is redundant.
- Are values in the Depreciable Asset Declaration Form and Annexed Table 16 based on 01: Book Depreciation?
In many country-specific localizations like Japan, depreciation values in tax forms (like Table 16) are based on tax depreciation, not book (01).
However, if no separate tax area exists, or reporting logic maps to 01, then yes those reports might default to area 01. You need to check your country-specific reporting settings.
- What are tax depreciation areas (like 15) used for?
Tax-related depreciation areas are used for:
- Statutory tax reporting
- Reconciling tax and book differences
- Generating values for official tax declarations
- Supporting forms like corporate tax returns or depreciation listings for tax audits.
They often do not post to ledgers but serve as reference areas for reporting and reconciliation.
I hope those elements will help answer your questions.
Best regards,
Jeremy
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