{"id":106732,"date":"2024-06-11T20:16:47","date_gmt":"2024-06-11T18:16:47","guid":{"rendered":"https:\/\/concellens.de\/2024\/06\/11\/consolidation-in-the-sac-using-the-example-of-expense-and-income-elimination\/"},"modified":"2026-06-25T11:25:41","modified_gmt":"2026-06-25T09:25:41","slug":"sac-consolidation-expense-income-elimination","status":"publish","type":"post","link":"https:\/\/concellens.de\/en\/wissen\/sac-consolidation-expense-income-elimination\/","title":{"rendered":"Consolidation in SAP\u00ae SAC: The Example of Elimination of Expenses and Revenues"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Consolidation reconciliations and eliminations are necessary for the preparation of the consolidated financial statements. Consolidation solutions such as Group Reporting and BCS are used for the actual posting and preparation of the statutory consolidation and financial statements. <\/p>\n\n<p class=\"wp-block-paragraph\">The SAC offers the possibility to create interactive reports with which data from various sources can be displayed and analyzed in the form of tables, diagrams and other visual elements.<\/p>\n\n<p class=\"wp-block-paragraph\">The benefits of the reports include, among other things, real-time analytics, visualizations, integration of various data sources, and integration with other SAP solutions. In addition, various scenarios can be presented as planning scenarios. You can read more detailed information about SAC and its benefits here.  <\/p>\n\n<p class=\"wp-block-paragraph\">Scripts can be used to add functionality to these reports. These scripts enable the performance of intercompany eliminations in SAC and the presentation of the results in reports, as described below. <\/p>\n\n<h2 class=\"wp-block-heading\">Elimination of expenses &amp; income (AuE)<\/h2>\n\n<p class=\"wp-block-paragraph\">The Elimination of Expenses and Income (AuE) feature implements the legal requirements. The logic calculates the differences between the companies. The calculation is performed using script logic, and the results are presented in a report.  <\/p>\n\n<p class=\"wp-block-paragraph\">In order to be able to execute the AuE, the data model and the report are first created and the AuE extension is programmed.<\/p>\n\n<p class=\"wp-block-paragraph\">Data on the following points is required for the simulation of the respective companies:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the companies with the respective partners<\/li>\n\n\n\n<li>the items and amounts of the respective expenses and income<\/li>\n\n\n\n<li>the offsetting difference item<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In this example, the expenses and income between Berlin GmbH and Hamburg GmbH are eliminated.<\/p>\n\n<p class=\"wp-block-paragraph\">In the next step, the script for simulating the AuE is executed by clicking a button:<\/p>\n\n<h2 class=\"wp-block-heading\">Report before elimination:<\/h2>\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a45a457afbb2&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a45a457afbb2\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"444\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-7-1-1024x444.png\" alt=\"SAC Report Prior to Elimination:\" class=\"wp-image-105624\" title=\"\" srcset=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-7-1-1024x444.png 1024w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-7-1-980x425.png 980w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-7-1-480x208.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n<h2 class=\"wp-block-heading\">Report after elimination:<\/h2>\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a45a457b02c8&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a45a457b02c8\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-8-1024x559.png\" alt=\"SAC Report After Elimination:\" class=\"wp-image-105625\" title=\"\" srcset=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-8-1024x559.png 1024w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-8-980x535.png 980w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-8-480x262.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n<p class=\"wp-block-paragraph\">The offsetting differences are posted to the expense-bearing company under \"Elimination\".<\/p>\n\n<p class=\"wp-block-paragraph\">For this purpose, the expenses of the expense-bearing company and the income of the partner company are posted to the offsetting difference item of the expense-bearing company.<\/p>\n\n<p class=\"wp-block-paragraph\">In addition, the offsetting differences are also noted in the \"Total\" area and offset against the \"Total\" total.<\/p>\n\n<p class=\"wp-block-paragraph\">The expenses of Berlin GmbH in the amount of \u20ac 100,000 and the income of Hamburg GmbH in the amount of \u20ac 33,000 are offset against the offsetting difference item of Berlin GmbH.<\/p>\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a45a457b0806&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a45a457b0806\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"428\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-9-1024x428.png\" alt=\"SAC Offset Difference Item\" class=\"wp-image-105626\" title=\"\" srcset=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-9-1024x428.png 1024w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-9-980x410.png 980w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-9-480x201.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n<p class=\"wp-block-paragraph\">The expenses of Hamburg GmbH in the amount of \u20ac 66,000 and the income of Berlin GmbH in the amount of \u20ac 150,000 are offset against the offsetting difference item of Hamburg GmbH.<\/p>\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a45a457b0c1c&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a45a457b0c1c\" class=\"wp-block-image size-large wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"428\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-10-1024x428.png\" alt=\"SAC Offset Difference Item\" class=\"wp-image-105627\" title=\"\" srcset=\"https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-10-1024x428.png 1024w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-10-980x410.png 980w, https:\/\/concellens.de\/wp-content\/uploads\/2024\/06\/bild-10-480x201.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n<h2 class=\"wp-block-heading\">Conclusion:<\/h2>\n\n<p class=\"wp-block-paragraph\">The SAC not only offers powerful tools for creating interactive reports and real-time analyses, but also enables complex reconciliations to be carried out within the consolidated financial statements.<\/p>\n\n<p class=\"wp-block-paragraph\">Thanks to the integration of various data sources and the option of expanding the reports with scripts, companies can quickly and easily eliminate expenses and income using actual and plan data as part of management consolidation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With SAP Analytics Cloud, you can flexibly simulate and visualize the elimination of expenses and revenue using script logic\u2014ideal for transparent and dynamic management consolidation.<\/p>\n","protected":false},"author":6,"featured_media":106279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[227],"tags":[273,253,281,265,258,260,255,283,269,270,279,256,272,263,262,286,276,278,257,254,251,277,290,285,288,274,267,252,287,259,261,271,280,275,282,289,266,268,264,205,284],"dipi_cpt_category":[],"class_list":["post-106732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sap-analytics-cloud-en","tag-advantages","tag-bcs-en","tag-companies","tag-consolidated-financial-statements","tag-consolidation-en","tag-consolidation-in-the-sac","tag-current-website","tag-data-model","tag-data-sources","tag-diagrams","tag-differences","tag-elimination","tag-elimination-of-expenses-income","tag-elimination-of-income-and-expenses","tag-eliminations","tag-expense-bearing-company","tag-extend-functions","tag-group-eliminations","tag-group-reconciliations","tag-group-reporting-en","tag-integration-en","tag-legal-requirements","tag-management-consolidation","tag-offsetting-difference-item","tag-partner-company","tag-planning-scenarios","tag-real-time-analyses","tag-reports","tag-results","tag-sac-en","tag-sap-analytics-cloud-en","tag-sap-solutions","tag-script-logic","tag-scripts","tag-simulation-en","tag-total-amount","tag-visual-elements","tag-visualizations","tag-votes","tag-voting","tag-yields"],"acf":[],"_links":{"self":[{"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/posts\/106732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/comments?post=106732"}],"version-history":[{"count":11,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/posts\/106732\/revisions"}],"predecessor-version":[{"id":114497,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/posts\/106732\/revisions\/114497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/media\/106279"}],"wp:attachment":[{"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/media?parent=106732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/categories?post=106732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/tags?post=106732"},{"taxonomy":"dipi_cpt_category","embeddable":true,"href":"https:\/\/concellens.de\/en\/wp-json\/wp\/v2\/dipi_cpt_category?post=106732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}