Acquisition costs - often abbreviated as AHK - are the costs incurred to acquire an asset and bring it into working condition. They are made up of the Net purchase price less discounts and plus all necessary ancillary costssuch as transport, assembly or customs duties.
Meaning in SAP Business One
In SAP Business One The acquisition costs are particularly high in the area of asset accounting relevant. They form the Basis for the capitalisation of an asset and determine the basis for its Depreciation over the useful life.
Functions and realisation
- Acquisition costs when capitalising an asset:
- When a new asset is created, the APC value is entered in the corresponding field.
- The system saves this amount as the basis for the calculation of Depreciation and Net book value.
- G/L accounts for AHK:
- In the Account allocation (Financial accounting > Asset accounting > Account allocation), a special G/L account can be defined for acquisition costs.
- Example in SKR 03: Account 0700 Machines, account 0890 Operating and office equipment.
- Partial disposals and AHK:
- With Partial disposals of fixed assets, the field for AHK can be adjusted.
- This allows a more precise representation of the actual asset value in the system.
- Multi-unit systems and AHK:
- If an asset is created with several units (e.g. 10 computers), the APC valuation is carried out per pieceThe total AHK is calculated by multiplication.
- AHK in the article management:
- For items that are used as fixed assets (e.g. machines in own operations), the APC value can also be calculated from the Article master be taken over.
Example of AHK calculation
A company buys a machine:
- Purchase price: € 25,000
- Discount: € 2,500
- Transport costs: € 4,000
AHK = € 25,000 - € 2,500 + € 4,000 = € 26,500
The booking in SAP Business One is made, for example, via:
Debit: 0700 Machines € 26,500 Credit: 1600 Liabilities € 26,500
Special cases
- Low-value assets (GWG):
- Goods with AHK below certain limits (e.g. < €800 net) can be recognised directly as an expense.
- Subsequent acquisition costs:
- These increase the carrying amount of the asset (e.g. installation of new components) and must be subsequently added manually become.
- Costs not belonging to AHK:
- Financing costs, cash discounts, purely voluntary ancillary costs - they are not part of of the AHK.
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