What are characteristics of depreciation area 01? Note: There are 2 correct answers to this question.

Question

Options

• AIt must always post in real time.
• BIt must be linked to leading ledger OL.
• CIt must be defined as a cost accounting valuation area type.
• DIt cannot take over values from other areas.

• A
  93% (27)
• B
  3% (1)
• C
  3% (1)

Explanation

In SAP Asset Accounting, depreciation area 01 is the leading book depreciation area and serves as the primary source of truth for fixed asset values. It must always post in real time (A) to the general ledger, ensuring that asset transactions are immediately reflected in financial statements - this is a non-negotiable system requirement for area 01. It also cannot take over values from other depreciation areas (D) because it is the originating area; other areas derive or copy values from area 01, not the other way around.

Why B is wrong: While area 01 commonly posts to the leading ledger (0L), this is a configuration choice - SAP does not technically mandate that area 01 must be linked to ledger OL as an absolute system rule, making this statement too absolute.

Why C is wrong: Depreciation area 01 is a financial accounting (book depreciation) valuation area, not a cost accounting valuation area. Cost accounting areas are separate (e.g., area 20), used for management reporting with different depreciation rules.

Memory tip: Think "01 = Original" - it's the original source that posts immediately (real time) and independently (takes values from no one). Every other area looks up to area 01, never the reverse.

No community discussion yet for this question.