Delivery Costs

SAP AG

SAP AG

TAMM30 4.0B

11-1

Delivery Costs: Objectives

At the conclusion of this unit, you will know:
The difference between planned and unplanned

delivery costs
How to enter planned delivery costs
How to enter unplanned delivery costs
How unplanned delivery costs are apportioned

among the individual items

Which account movements occur as a result of

planned and unplanned delivery costs

How delivery costs are updated in the purchase

order history
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SAP AG

SAP AG

TAMM30 4.0B

11-2

Delivery Costs
Delivery Costs
Planned

Unplanned

Purchase order

4500012345

Purchase order

4500023456

100 pcs
Freight

1000 UNI
2 UNI/pc.

100 pcs
Freight

1000 UNI
none

Invoice for
purchase order 4500012345

Invoice for
purchase order 4500023456

100 pcs 1000 UNI

Freight
200 UNI
1200 UNI

100 pcs 1000 UNI

Freight
50 UNI
1050 UNI

SAP AG

Delivery costs can be divided into:

Planned delivery costs
Unplanned delivery costs
Planned delivery costs are entered at item level in the purchase order.
Unplanned costs are entered in the invoice.

SAP AG

TAMM30 4.0B

11-3

Planned Delivery Costs

Purchase
order

Planned Delivery Costs

Freight

Freight

Fixed amount

Customs

Forwarding

Customs duty

Quantity-dependent
amount

Percentage
of goods value
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SAP AG

Planned delivery costs can be divided into:

Freight costs
Customs duty
Delivery costs can be invoiced in one of three ways:
Fixed amount, independent of scope of supply
Quantity-dependent amount
Percentage of value of goods to be delivered

SAP AG

TAMM30 4.0B

11-4

Account Movements with Planned Delivery

Costs
Purchase order: 100 pcs @ 1.30 UNI/pc.
Planned delivery costs:
Freight
0.10 UNI/pc.
Customs duty 6.00 UNI

Goods receipt for this purchase order: 100 pcs

Invoice: 100 pcs @ 1.30 UNI/pc.
=
130 UNI
plus freight 0.10 UNI/pc.
=
10 UNI
customs duty
=
6 UNI
146 UNI
Goods
receipt
Stock account
GR/IR account
Vendor account
Freight clearing
Customs clearing

146 +
130 10 6-

Invoice

130 +
146 10 +
6+

SAP AG

For planned delivery costs, postings are made to a clearing account at goods receipt. There are separate
accounts for costs of different origins.
These postings are cleared when the invoice is posted.
If the delivery costs in the invoice differ from the planned delivery costs, the differences are posted as
for normal price and quantity variances.

SAP AG

TAMM30 4.0B

11-5

Unplanned Delivery Costs

Invoice
Delivery
costs

Reference to
purchase order

Reference to
material

No reference

automatic

manual

manual

Stock account

G/L account
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SAP AG

Unplanned delivery costs are entered when you enter the invoice.
In conventional Invoice Verification, the system automatically apportions unplanned delivery costs
referencing a purchase order among the individual items and posts the costs to the corresponding stock
accounts or cost accounts.
If the invoice does not refer to a purchase order, you must create the offsetting entry manually.

SAP AG

TAMM30 4.0B

11-6

Unplanned Delivery Costs

Invoice
Delivery
costs

Reference to
purchase order

automatic

Stock account

G/L account

SAP AG

For Logistics Invoice Verification, you can configure the system in Customizing for Invoice Verification
to automatically apportion unplanned delivery costs among the individual items and post the costs to the
corresponding stock accounts or cost accounts. Alternatively you can configure it to post unplanned
delivery costs to a separate G/L account.
In Logistics Invoice Verification, you cannot enter unplanned delivery costs without reference to a
purchase order.

SAP AG

TAMM30 4.0B

11-7

Distribution of Unplanned Delivery Costs

Purchase order
Material A 100 pcs @ 10 UNI
Material B 100 pcs @ 20 UNI
Invoice
Material A
Material B
Invoice

20.04.
50 pcs -- 500 UNI
20 pcs -- 400 UNI
600:1200

28.04.

Material A
10 pcs -- 100 UNI
Material B
40 pcs -- 800 UNI
Delivery costs 30 UNI
Distribution of delivery costs
Material A 10 UNI
Material B 20 UNI

1:2

SAP AG

The system apportions unplanned delivery costs to the items in proportion to the total value invoiced so
far and the values in the current invoice.
In conventional Invoice Verification, the system adds the respective share of the unplanned delivery
costs to the item amount, thus creating a price variance. However, no price check is carried out at this
point.
In Logistics Invoice Verification, you can configure the system to:
Add the delivery costs share to the item amount
Create a separate posting line for the delivery costs share for each item

SAP AG

TAMM30 4.0B

11-8

Account Movements with Unplanned Delivery

Costs
Purchase order: 100 pcs @ 1.30 UNI/pc.
Planned delivery costs:
NONE
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs @ 1.30 UNI/pc.
=
130 UNI
plus freight 0.10 UNI/pc.
=
10 UNI
customs duty
=
6 UNI
146 UNI
Goods
receipt
Stock account
GR/IR account
Vendor account

130 +
130 -

Invoice
16 +
130 +
146 R

SAP AG

With unplanned delivery costs, the costs are not split up according to their origin.
If unplanned costs are apportioned among the purchase order items, the offsetting entry is made to the
respective stock account or cost account for the individual items.
For Logistics Invoice Verification, you can configure the system in Customizing to apportion the
unplanned delivery costs among the items or automatically post them to a separate G/L account.

SAP AG

TAMM30 4.0B

11-9

Delivery Costs Without Purchase Order

Reference
Invoice
Material known
?

Delivery
costs
No
purchase order
reference

Yes

No

New item

New item

Material

G/L account

Stock account

G/L account
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SAP AG

If the delivery costs do not refer to a purchase order, you create the offsetting entry manually in
conventional Invoice Verification.
If the delivery costs refer to a material, the material can be debited directly.
If the delivery costs do not refer to a material or a purchase order, you must manually post the
amount to a special G/L account set up for this purpose.

SAP AG

TAMM30 4.0B

11-10

Delivery Costs: Summary

Planned delivery costs are entered in the

purchase order item. Planned delivery costs

are posted to a freight or customs clearing
account at the time of goods receipt. When
the invoice is posted, the clearing accounts
are cleared.
Unplanned delivery costs are entered when

you enter the invoice. The system apportions

them automatically among the individual
items.
Planned delivery costs are recorded

separately in the purchase order history.

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SAP AG

SAP AG

TAMM30 4.0B

11-11