Asset Accounting Overview 
Purpose 
The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets with 
the SAP R/3 System. In SAP R/3 Financial Accounting, it serves as a subsidiary ledger to the FI 
General Ledger, providing detailed information on transactions involving fixed assets. 
Implementation Considerations 
The R/3 Asset Accounting component is intended for international use in many countries, 
irrespective of the nature of the industry. This means, for example, that no country-specific 
valuation rules are hard-coded in the system. You give this component its country-specific and 
company-specific character with the settings you make in Customizing. To minimize the time and 
energy involved in Customizing, country-specific defaults are provided in the standard system 
where possible. 
The Implementation Guide (IMG) provides the necessary functions for this in Asset Accounting. 
Integration 
As a result of the integration in the R/3 System, Asset Accounting (FI-AA) transfers data directly 
to and from other R/3 components. For example, it is possible to post from the Materials 
Management (MM) component directly to FI-AA. When an asset is purchased or produced in- 
house, you can directly post the invoice receipt or goods receipt, or the withdrawal from the 
warehouse, to assets in the Asset Accounting component. At the same time, you can pass on 
depreciation and interest directly to the Financial Accounting (FI) and Controlling (CO) 
components. From the Plant Maintenance (PM) component, you can settle maintenance 
activities that require capitalization to assets.