In which scenarios is the technical clearing account posted? Note: There are 2 correct answers to this question.

Question

Options

• AValuated goods receipt on a purchase order with an asset as account assignment
• BAsset transfer posting between asset classes
• CDirect asset acquisition posting with a vendor invoice (not linked to a purchase order)
• DSettlement of an investment order to an asset under construction

• A
  78% (25)
• B
  9% (3)
• D
  13% (4)

Explanation

Options A and C are correct because the technical clearing account in SAP Asset Accounting acts as an interim reconciliation account specifically in asset acquisition scenarios involving external parties. In option A, a valuated goods receipt against a purchase order with an asset account assignment triggers a two-step posting: the GR debits the asset and credits the technical clearing account, which is then offset when the vendor invoice arrives. In option C, posting a direct vendor invoice for an asset acquisition (outside of MM/PO flow) similarly routes through the technical clearing account to reconcile the asset debit against the vendor liability.

Option B is wrong because an asset transfer between asset classes is a purely internal reclassification - no vendor or MM integration is involved, so no clearing account is needed. Option D is wrong because settling an investment order to an asset under construction is an internal order settlement process; the clearing happens via the settlement profile, not the technical clearing account.

Memory tip: The technical clearing account is an acquisition bridge - it only appears when an external party (a vendor) is acquiring an asset for you, either through MM (GR/IR) or directly. If the posting is purely internal (transfer or settlement), no bridge is needed.

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