Accounting Rules for MO - Maintenance Orders

MO05: Planned Work Performed for Work in Progress (WIP)

When applied

No transactions are created for this accounting rule. Instead, the accounting string defined for the accounting rule is proposed by default when you manually enter an accounting string in 'Planned Work Order. Open' (MOS171) by using function key F11. This manually entered accounting string is used to create account entry MO20-920. Compare the description of accounting event MO20.

Accounting rules for MO05: Planned work performed for Work in Progress (WIP)

Rule D/C Name Description
MO05-910   Inventory Represents the inventory accounting price of the item. Only used for inventory items.
MO05-920   Work in progress: Work performed  

MO10: Stock Issues to Work in Progress (WIP)

When applied

The basis for the account entries is created when issuing material to work in progress in 'Work Order. Report Issue' (MOS060). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Issuing Tools and Materials and Handling Permits.

See Issue Materials Linked to a Work Order.

Accounting rules for MO10: Stock issues to Work in Progress (WIP)

Rule D/C Name Description
MO10-280   Rounding-off  
MO10-600 D Claim against receiving facility Represents the internal transfer price of the item.
MO10-610 C Debt against delivering facility Refer to accounting rule MO10-600.
MO10-620 C Internal revenue Represents the internal transfer price the facility and division must pay for an item issued from another facility and division. Only used with MUC triggers 1 and 2.
MO10-902   Fictive stock, non-inventory Used for non-inventory items.
MO10-903   Fictive inventory, non-inventory Represents the inventory accounting price of the item. Only used for non-inventory items.
MO10-907 D Offset account for stock transactions Represents the offset account to the inventory account. Only used with MUC trigger 1.
MO10-910 C Inventory Represents the inventory accounting price of the issued item. Only used for inventory items.
MO10-911   Purchase price difference Used when there is a difference in value between the internal transfer price and the standard cost in the supplying facility when material from another facility is used. This accounting rule is also used for return of material from work order, in case there is a price difference against the issued transaction. Only used with MUC triggers 1 and 2.
MO10-912 D Work in progress: Material Used as debit transaction for the material part of work in progress or cost for material.
MO10-915 C Cumulative material cost overhead Represents recovery of material cost overhead.
MO10-919   Order costing: Material Only used if order costing was done before the issue.
MO10-971 D Cost of goods sold Represents the value of the distributed goods in the delivering facility when using raw material belonging to another facility. Only used with MUC triggers 1 and 2.

MO20: Work Performed for Work in Progress (WIP)

When applied

The basis for the account entries is created when operations are reported to work in progress in 'Work Order Operation. Report' (MOS070). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Report Operation with Employee Information.

See Close Work Order Operation.

See Report Operation.

See Report Operation Details for Emergency Work Without Work Order.

See Report Details of Work Order Operations with Work Orders.

Accounting rules for MMO20: Work performed for Work in Progress (WIP)

Rule D/C Name Description
MO20-600 D Claim against receiving facility Represents the internal transfer price.
MO20-610 C Debt against delivering facility  
MO20-620 C Internal revenue Represents the internal price one facility and division has to pay for an operation used from another facility and division. Only used with MUC triggers 1 and 2.
MO20-907 D Offset account for stock transactions Only used with MUC trigger 1.
MO20-912 C Work in progress: Material Represents the material part during scrapping.
MO20-915 D Cumulative material cost overhead Represents recovery of material cost overhead.
MO20-919 C Order costing: Material Represents the order costing part during scrapping.
MO20-920 D Work in progress: Operations Represents the debit transaction for the work part of work in progress or cost for work.
MO20-921 C Cumulative work in progress (operations) Represents recovery of operation costs.
MO20-929 C Order costing: Operations Represents the operation part during scrapping.
MO20-944 D Scrap material Represents the reported cost for scrapped material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.
MO20-945 D Scrap operations Represents the reported cost for scrap operations, that is, the cost corresponding to costing components B01–D01 in the product costing model used for the item.
MO20-971 D Cost of goods sold  

MO30: Put Away Work in Progress (WIP) to Inventory

When applied

The basis for the account entries is created when a finished product is put away in 'Work Order. Close' (MOS050). The actual account entries are created in 'Internal Account Entry. Create' (CAS950)950).

References

See Receive Goods Against a Work Order.

Accounting rules for MO30: Put away Work in Progress (WIP) to inventory

Rule D/C Name Description
MO30-280   Rounding-off  
MO30-600 D Claim against receiving facility  
MO30-610 C Debt against delivering facility  
MO30-620 C Internal revenue  
MO30-903   Fictive inventory, non-inventory Used for non-inventory items.
MO30-907   Offset account for stock transactions  
MO30-910 D Inventory Represents the inventory accounting price of the finished product. Only used for inventory items.
MO30-912 C Work in progress: Material Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.
MO30-915   Cumulative material cost overhead  
MO30-919   Order costing: Material Only used if order costing was done before the put-away.
MO30-920 C Work in progress: Work performed Represents the reported cost for operations (costing components B01–D02 in the product costing model used for the item).
MO30-922 C Cumulative overhead: Product Represents the product cost, that is, costs not related to material, labor, tools, or subcontract. The cost is based on costing components E01-E10 in the product costing model used for the item.
MO30-929   Order costing: Operations Only used if order costing was done before the put-away.
MO30-971 D Cost of goods sold  

MO40: Removal and Installation

When applied

The basis for the account entries created are removal and installation transactions created in (MOS125). The actual account entries are created in 'Internal Account Entry. Create' (CAS950)950).

Accounting rules for MO40: Removal and installation

Rule D/C Name Description
MO40-910   Inventory Represents the inventory accounting price of the item. Only used for inventory items.
MO40-912   Work in progress: Material When a removal and/or installation transaction is performed and parameter 570 in MOS120/J is enabled, accounting type 912 is used.
MO40-916   Cost for removal and installation When a removal and/or installation transaction is performed and parameter 570 in MOS120/J is disabled, accounting type 916 is used.
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