random number generator

A program that generates random numbers for the random selection process during an SAP sample-based physical inventory.

random selection

A process performed during a sample-based physical inventory.

In the random selection process, a random number generator selects the elements to count in each stratum.

range of coverage

Quotient of average stock and average consumption

In lowest value determination for the balance sheet valuation of material stocks, the SAP system offers a procedure for the devaluation of materials on the basis of their range of coverage.

rate

A figure in the pricing procedure that determines how the system calculates a condition value.

Depending on the condition type, the rate is an absolute value or a percentage value.

rate of capacity utilization

A reflection of the capacity utilization as a ratio of the output to the capacity.

The fixed costs can be divided into used capacity costs and idle time costs.

rate unit

A unit that defines whether a condition is a percentage value or an amount in currency.

The rate unit is dependent on the condition type, for example, whether the condition is a material price or a discount.

ratio

A statement of the proportion in which a particular procurement alternative is used in mixed costing.

ratio

The quantifiable values of every type for measuring technical, commercial and personal performance in an organization.

Ratios can be used both in internal and intercompany comparisons of performance, profitability, productivity and liquidity.

Example

• Sales per employee
• Sales rate of stocks

ratio

A tool to help analyze a corporation or a group.

A ratio is a financial statement item defined by a formula that can be used to add, subtract, multiply and divide other financial statement items and constants.

Ratios can be used to show the relationships between different item values so that varying aspects of the company or group can be displayed. For example, owner equity ratio = equity:(equity + liabilities).

raw material cost estimate

A cost estimate for a raw material or material component.

• This cost estimate uses a price from the purchasing data (purchasing info record or purchase order).
• Delivery costs (such as freight costs) are included.
• Overhead and process costs are calculated.
• Additive costs are included.

real estate and buildings

An asset type in tangible fixed assets.

real time

A timely process, in a data query, without any noticeable time delay between callup and display of the data.

realized loss

The usage of reserves for imminent loss by results analysis.

A loss can be realized when actual costs are incurred or when revenue is received (or both).

Results analysis realizes a loss as the difference between:

• The calculated costs and the actual revenue
• The actual costs and the calculated revenue.

realtime update

A data transfer method that updates every business transaction relevant to the general ledger in the totals records of the consolidation processing ledger.

A precondition for realtime update is that the sender and receiver of data work in the same SAP System and client.

reason for exemption from consolidation

The reasons why companies are not included in consolidation can be maintained in the Consolidation system.

These can be legal reasons, for example.

A reason for exemption from consolidation can be assigned to a company in company maintenance.

reason for inclusion

A reason for inclusion in consolidation can be assigned to a company in company maintenance.

rebate arrangement

An agreement between business partners governing the payment of rebates subject to certain conditions over a certain time-frame.

Example

A customer and a vendor agree that the vendor will pay a cumulative, end-of-period volume-based incentive rebate of 3% if the customer purchases a total quantity of 100,000 pc of a material within a specified period.

rebate settlement

Verification of the volume rebate amount for one or more rebate agreements and the creation of relevant credit memos.

In a rebate settlement, all business transactions within the validity period are taken into account, even if the rebate agreement was closed at a later date.

receipt value

An amount posted to the GR/IR clearing account.

receivable

A claim for payment on the recipient of goods or services supplied.

Receivables are shown in the balance sheet under current assets, with further subdivisions, such as receivables from goods and services and receivables from consolidation companies.

receiver report

A report or program that can be output from a report that is already on the screen.

Example

• Report Writer reports
• Report Painter reports
• Report portfolio reports
• Drilldown reports
• Set up ABAP programs

You can use a receiver report, for example, to display the line items of a certain total listed in a report.

receiving plant

A plant at which materials are placed in storage after a stock transfer.

reconciliation account

A G/L account, to which transactions in the subsidiary ledgers (such as in the customer, vendor or assets areas) are updated automatically.

Typically, several subledger accounts post to a common reconciliation account. This ensures that the developments in the subledger accounts are accurately reflected in the general ledger (that is, in line with balance sheet conventions).

Example

A reconciliation account for all overseas customers.

reconciliation key

A

key used to record totals records from contract accounts receivable and payable, for later transfer to downstream accounting systems such as the general ledger.

reconciliation key

A key used to store totals records from contract accounts receivable and payable, for later transfer to downstream accounting systems such as the general ledger.

reconciliation ledger

A ledger used for summarized display of values that appear in more detailed form in the transaction data.

The reconciliation ledger has the following functions:

• Reconciles Controlling with Financial Accounting
• The reconciliation ledger provides reports for monitoring the reconciliation of Controlling with Financial Accounting by account.
• It can identify and display value flows in Controlling across company code, functional area, or business area boundaries.
• Value flows can be used in Financial Accounting as a basis for summarized reconciliation postings. Reconciliation postings replicate the value flows in Controlling that affect an organization's legal financial statements (such as the balances and the profit and loss statement). Users can enter reconciliation postings based on the values identified by the reports, or the SAP System can make automatic reconciliation postings.
• Provides an overview of all costs incurred
• Reconciliation ledger reports provide an overview of the costs and are therefore a useful starting point for cost analysis. For example, an item in the profit and loss statement from the Financial Information System (FIS) can be examined in the reconciliation ledger reports with respect to the relevant costs. For more detailed analysis, reports from other components within Controlling can be accessed from the reconciliation ledger reports.

reconciliation posting

A posting that generates adjustment items in Financial Accounting (FI) whenever the following postings are made in the Controlling (CO) component:

• Cross-company postings
• Cross-business area postings
• Cross-functional area postings

Reconciliation postings are necessary because the above postings in CO can affect profit and loss statements when costs are capitalized.

reconciliation procedure

The procedure whereby the intercompany activities between trading partners shown on the individual financial statements are reconciled.

The reconciliation procedure enables potential intercompany differences to be recognized within the consolidation process.

record type

A key that separates data in CO-PA according to its source.

recordkeeping process

A method of simplifying the customs declaration process.

In this process, customs declarations are made routinely in the bookkeeping department of a company and the customs goods are transferred directly to a location authorized by the customs authorities in the place of business of those concerned for processing.

recurring entry

A periodically recurring posting made by the recurring entry program on the basis of recurring entry original documents.

The procedure is comparable with a standing order by which banks are authorized to debit rent payments, payment contributions or loan repayments.

recurring entry document

A document containing the fixed data for every recurring posting (for example the posting key, account, and amount).

You set up recurring entry documents for business transactions that occur on a regular basis, such as rental payments and insurance premiums. These documents are the basis on which the SAP System creates actual accounting documents, and do not specifically lead to transaction figures being updated.

recurring entry original document

A template used by the recurring entry program to generate recurring entry documents.

reduced maximum rate

The maximum amount is reduced according to German law for each day on which the business trip did not last more than 12 hours as follows:

Duration of trip - Maximum amount

More than 10 hours = 80% of full rate

More than 8 hours = 60% of full rate

More than 6 hours = 30% of full rate

Less than 6 hours = 30% of full rate

reduced per diem/flat rate

The per diem or flat rate amount is reduced for each day of the

calendar on which the business trip did not last more than 12 hours as follows:

Duration of trip - Per diem or flat rate amount

More than 10 hours = 80% of full rate

More than 8 hours = 60% of full rate

More than 6 hours = 30% of full rate

Less than 6 hours = 0% of full rate

reexportation

The retransfer of foreign merchandise out of a customs territory.

Reexportation refers to foreign merchandise. The export procedure refers to domestic goods.

Reference and Simulation Costing

A tool for planning costs and setting prices, with which you enter the items manually in the form of a unit cost estimate.

It can be used as:

• A constituent in other cost estimates
• A reference when planning other objects in the SAP System

reference cost estimate

A method by which a cost estimate can access the data of another cost estimate.

In Customizing, you can define a reference variant to control whether costing items are transferred directly, or whether individual costing items, or all costing items, are revaluated.

reference currency

A currency key with which all exchange rate calculations are made for the exchange rate type being used.

reference determination procedure

A process to assess the following:

• Relevant fields for grouping contracts
• Rules applicable for copying data from group contracts to subcontracts

reference document

A document that is used as a reference to post an accounting document.

Accounting documents and sample documents can be used as reference documents.

reference document

A document from which data is copied to another document.

reference item

A line item containing all the data required for posting for a business partner, with the exception of the posting date and due date.

The SAP system creates the repetition items using the reference item and the repetition details assigned to it.

reference order

An order (that can be posted to) or a model order (that cannot be posted to) that resides in the SAP System and should be consulted when you create an order.

reference purchasing organization

A purchasing organization whose conditions or contracts other purchasing organizations linked to it may access and use.

A reference purchasing organization can make especially favorable conditions or contracts available to other purchasing organizations.

reference quantity

A tool used to calculate work in process.

An example formula:

Confirmed yield of operation

- Relevant scrap quantity of operation

- Quantity of goods received

= Reference quantity

reference value

A determinant of whether the data is settled to the receiver object according to a percentage or according to equivalence numbers.

reference variant

A determinant of the costing items that are transferred or revaluated when one cost estimate references another cost estimate.

referenced quantity

A quantity of one or more items that is copied to a sales document from a preceding document.

referenced value

A value of one or more items that is copied to a sales document from a preceding sales document.

referencing procedure

A process that contains:

• Fields that are relevant for contract grouping
• Rules that apply for copying data from master contracts into lower level contracts

regional code

A two-digit alphanumeric key used to further specify an address.

In some countries, you must enter the regional code as part of the address.

regional tax office

The highest level of tax office in South Korea, answerable directly to the National Tax Service.

There are six regional tax offices. They are responsible for collecting income taxes levied at national level, and for managing the district tax offices.

register RG 1

A register, in India, of excisable finished goods that you have transferred from the factory to a store specifically for excisable finished goods.

The register also shows any sales of these goods.

The register is used for excise purposes.

register RG 23A

A record of receipts of excisable raw materials, as kept by manufacturers in India. The register consists of two parts:

• Part I shows the quantities of the materials involved and the numbers of the excise invoices sent with the materials
• Part II shows the amounts of excise duty on the materials, and how much you have transferred to the CENVAT accounts

Previously, manufacturers were required to keep two separate registers, RG 23A and RG 23C for raw materials and capital goods respectively. This is no longer the case, but the distinction still remains in the R/3 System.

register RG 23C

A record of receipts of excisable capital goods, as kept by manufacturers in India. The register consists of two parts:

• Part I shows the quantities of the materials involved and the numbers of the excise invoices sent with the materials
• Part II shows the amounts of excise duty on the materials, and how much you have transferred to the CENVAT accounts

Previously, manufacturers were required to keep two separate registers, RG 23A and RG 23C for raw materials and capital goods respectively. This is no longer the case, but the distinction still remains in the R/3 System.

register RG 23D

A record of all goods receipts and goods issues, as kept by depots in India. For each goods receipt, it also shows the number of the excise invoice that it came with.

registration card

A card, in the United Kingdom, that the Inland Revenue issues to builders wishing to act as subcontractors under the terms of the Construction Industry Scheme.

There are no conditions attached to this card.

The card, which is also known as a CIS4 card, is proof that the construction company has registered as a subcontractor with the Inland Revenue. Tax must be withheld on payments to cardholders.

registration card number

The number appearing on a subcontractor's registration card, in the United Kingdom, which serves to identify the subcontractor with the Inland Revenue.

regular vendor

A vendor that is a source of supply of a material at client level. That is to say, this vendor supplies an entire corporate group.

regulatory measures

Action taken within the political and economic framework of the territory regarding import and export that are not related to tariffs.

Example

• Monitoring
• Protection
• Quantity limitations
• Blocking of exports and imports

reimbursement

The refunding of all or part of customs duties paid for importing or exporting goods.

reimbursement rate

A rate used to calculate the amount of a refund due for customs duties paid for importing or exporting goods.

rejection letter

A communication addressed to an external supplier informing the latter that a quotation (bid) submitted by him has not been accepted.

relative deviation

The percentage difference between the estimated value determined and the adjusted book value.

The relative deviation serves as a criterion for assessing the success of a sample-based physical inventory.

relative statistical error

An error that can occur in a sample-based physical inventory.

In combination with the probable degree of confidence (confidence level), the relative statistical error is a criterion for assessing the reliability of the estimate made based on the samples taken.

A relative statistical error and a probable degree of confidence are predefined for each inventory sampling procedure. A sample-based physical inventory is successful if, in addition to other criteria being satisfied, it can be claimed with the probable degree of confidence specified that the possible error between the estimated and actual (unknown) value is smaller than the predefined relative statistical error.

release

An organizational measure in material costing.

When you release a standard cost estimate for a material, the results of the cost estimate are written to the material's master record as the current planned price and the current standard price.

A standard cost estimate must be marked before it can be released.

release

A document that the customer uses to request from the vendor part of the total quantity or value of goods or services agreed upon in a contract.

The release authorizes the vendor to deliver, and contains data such as the quantity of products to deliver.

Types of releases for Sales and Distribtuion are:

• Release order issued against a contract
• Forecast delivery schedule issued against a scheduling agreement
• JIT delivery schedule issued against a scheduling agreement
• Planning delivery schedule issued against a scheduling agreement

In CRM, the release order is available. This is issued against a contract.

release code

A two-character identifier with which a person responsible for processing a document can release (approve) an item of a purchase requisition, a complete purchase requisition, or a complete external purchasing document, or cancel a release (that is, revoke an approval).

If a link to SAP Business Workflow has been defined for the release code, the person can refuse to effect release (withhold approval), thus rejecting the item or document.

release condition

A determinant of whether and how (that is, with which release strategy) a purchasing document must be approved.

A release condition comprises one or more characteristics (for example, the total value of a PO, the material group, or the account assignment) that have been assigned to a release strategy. If the values from the purchasing document accord with the characteristics, the release strategy is assigned to the document.

Example

In your enterprise, all POs having a total value in excess of $10,000 must be approved by the cost center manager. In Customizing for Purchasing, the release strategy BA is defined with the release condition that the total value of the PO must exceed $10,000.

If a purchase order is created with a total value of $5,600, it can be sent to the vendor without prior internal approval.

If a PO is created with a total value of $12,700, it is subject to the release strategy BA and must be approved by the cost center manager before it is sent to the vendor.

release creation periodicity

The time interval between two successive releases against a scheduling agreement. This interval is defined in the creation profile of a scheduling agreement item.

You might wish to create forecast delivery schedules (FRCs) monthly, for example, to give vendors approximate information about your future requirements. To provide them with detailed information on your actual requirements, you can create JIT delivery schedules on a daily basis.

release creation profile

An instrument used to determine the period in which releases (types of delivery schedule) are generated against a scheduling agreement and transmitted to the vendor.

The creation profile controls the creation periodicity of the releases, the aggregation of scheduled quantities starting from the day after release creation, and the implementation of a tolerance check to ensure that releases are only created in the case of major changes to the overall delivery schedule in the system.

Example

A release creation profile for a scheduling agreement for which delivery schedule lines have been entered over several years specifies that releases are transmitted weekly from 01.01 to 12.31 of the first year. The release quantities are to be aggregated as follows:

For a period of 10 days starting from the current date of release creation: no aggregation. From the tenth to the thirtieth day: on a daily basis. From the thirtieth day to the sixtieth day: on a monthly basis.

release documentation

A log relating to an item of an outline purchase agreement (contract or scheduling agreement), giving information on existing releases.

In this context, the term "release" covers both release orders (standard purchase orders issued against contracts, also referred to as contract release orders) and scheduling agreement releases, which are various types of delivery schedule issued against such an agreement.

Release documentation provides the following information:

• Target quantity planned for the item
• Releases to date for the item (document number and date)
• Quantity released to date with the corresponding value
• Open quantity

If the documentation relates to a contract, it may also be referred to as "release order documentation."

release horizon

The point in time up to which schedule lines can be transmitted to the vendor in the current SA release.

The release horizon is determined on the basis of the release creation date and the aggregation information in the release creation profile. It is shown in the release as a specific (end) date.

Example

In a scheduling agreement that is valid for three years, a release creation profile specifies that Just-in-Time (JIT) delivery schedules are to be transmitted to the vendor every week.

The release horizon of the release creation profile comprises 10 workdays, so that with each release the vendor is provided with information on your requirements over the next ten days.

No schedule lines are aggregated for the first two days. Thereafter, the schedule line quantities are aggregated on a daily basis, so that the requirements for the last eight days of the release horizon are shown as total daily quantities in the release.

On Monday 02.15.2001, a JIT delivery schedule is created. According to the release creation profile, the release horizon amounts to 10 workdays, so that Friday 02.26.2001 is shown as the end of the release horizon in the SA release.

Result

When an SA release is created, the release horizon is determined from the creation date and the aggregation information shown in the release creation profile. If, for example, no schedule lines are transmitted for the last two days of the release horizon, the vendor can assume that there are no requirements within this period.

release indicator

An indicator showing the release (approval) status of a purchasing document.

When you release (approve) an internal or external purchasing document using your release code, the system assigns a release indicator to the document. The release indicator determines how the document may be processed. For example, it can denote that a requisition can be converted into a purchase order, or that a subsequent release point must first signify approval.

release point

A person, department, or other organizational unit of an enterprise that must release (that is, approve) the items of a purchase requisition or a complete external purchasing document (such as a purchase order) before further processing may take place.

Several release points can be specified using a so-called release strategy.

release prerequisite

A requirement that has to be satisfied before a purchasing document can be released.

Release prerequisites are used to define the sequence in which members of staff responsible for processing a certain internal or external purchasing document must approve that document with their release codes.

Example

The release (approval) procedure for purchase requisitions in an enterprise requires that a department manager must release (approve) a requisition item before the next-higher level of authority (the cost center manager, for example). In this case, approval by the department manager is a prerequisite for approval by the cost center manager.

release procedure

A procedure by which one or more authorized persons (e.g. a cost center manager) give(s) the go-ahead or "green light" to procure a material or external service.

The following purchasing objects can be released:

• Purchase requisitions

A requisition (regarded as an internal purchasing document) cannot be converted into a follow-on document until it has been released.

• External purchasing documents (RFQs, purchase orders, contracts, scheduling agreements and service entry sheets)

An external purchasing document cannot be issued to a vendor until it has been released.

Note

Requisitions can be released either item-wise or in total. External purchasing documents can only be released in total.

Example

You can specify that purchase orders with a total value exceeding $10,000 must be approved (given the go-ahead) by the project manager before they are issued to vendors.

release strategy

A plan defining the release codes with which a purchase requisition item, a complete purchase requisition, or a complete external purchasing document must be released (that is, approved) and the sequence in which release is to be effected using these codes.

For example, you can establish a release strategy for all purchase requisitions with a value in excess of a certain figure.

relevancy to costing

A tool that performs the following functions in cost estimates with a quantity structure:

• Controls whether an operation or a suboperation in a routing is costed
• Controls whether a BOM item is costed
• Determines what portion of the fixed and variable costs are used in costing

relevant per diem

The per diem or flate-rate amount applicable for domestic trips lasting one day, or several days.

relevant scrap quantity

The scrap quantity that affects the calculation of work in process.

Scrap confirmations at subsequent reporting points can result in the yield confirmed at a reporting point becoming a relevant scrap quantity.

remaining input variance

Variance on the input side that cannot be assigned to any of the following variance categories:

• Input price variance
• Input quantity variance
• Resource-usage variance
• Scrap

remaining life

The portion of the total planned useful life for which depreciation has not yet been calculated.

remaining variance

The difference between the target costs and the costs that cannot be attributed to single variance categories.

The latter can occur if no variance category was specified in the variance variant.

remittance challan

A document, in India, that you present to a bank when depositing any form of withholding tax that you have retained.

The challan states how much tax is being deposited.

A separate challan is required for each form of withholding tax.

repair order

A sales document used for recording all business processes for processing faulty goods that a customer sends in for repair.

repair procedure

A set of rules according to which sub-items are created in the repair order.

The repair procedure consists of:

• Stages
• Actions

By assigning actions to stages, you set up the rules by which the system determines what sub-items are required during a particular phase of repairs processing.

repair request item

An item in the repair order in which you document the customer repair request.

The repair request item contains the following data:

• Material number of the service product
• Material number of the serviceable material
• Costs
• Stock information
• Configuration data
• Repair procedure that the system uses to determine which actions to generate to fulfill the customer repair request.

repayment method

A payment method used by the payment program to refund an amount such as apayment lot item.

repayment plan

An agreement with a business partner to pay the amount(s) receivable by making partial payments.

A repayment plan is created where it is agreed that a business partner is not required to pay an amount as a lump sum.

There are the following types:

• Installment plan
• Loan repayment plan

repayment request

A data record which is created when an incoming payment is to be repaid to the customer.

Using this data record, the payment program and the payment media print program create a payment medium for the refund.

repeating group

A key used to allocate the repeating entries in the document to the appropriate sample records.

repetition group

A key used to assign the repetition specifications in a document to their sample records.

repetition item

A fictitious line item composed of the data of the sample record of an item and the repetition details.

repetition specifications

The specifications about the due date and number of repetition items for a sample record.

Repetition specifications are used, for example, in installment plans and budget billing plans, which typically consist of many of the same line items that differ only in their due dates.

repetitive code

A key that designates the payment transfer data that remains unchanged.

This includes the sender bank, sender account, recipient bank, recipient account, payment method, and currency. It is used to reduce the administrative work required for frequently recurring payments with the same payment details. The only details that are different for each payment are the amount and the note to payee. In addition, in the USA, a company can agree a repetitive code with its house bank. The bank then only needs the repetitive code, the amount, and (if required) the note to payee in order to process a payment order.

replacement value

The current valuation of an asset, which is different from the acquisition and production costs.

The replacement value of an asset can result, for example, from the following influences:

• Price changes because of inflation
• Price changes because of technical advancement

replenishment quantity

The quantity of plant stock used to replenish storage location stock.

report based on line items

A drilldown report based on the line items posted in Profitability Analysis and read according to the current structure (that is, after any realignments).

This report category shows additional characteristics that are not included in the profitability reports because they were suppressed for the segment level characteristics.

report group

A collection of reports created using Report Writer or Report Painter.

A report group can contain one or more reports.

report group

A group of reports that use the same library.

Reports that read the same data should be put in report groups to improve processing times.

report simulation

The temporary display in a report of test data or data that has not yet been saved

report variant

The parameter that determines the appearance of a cost report.

Report variants control what is displayed in a cost report:

• Which rows
• Which row texts
• Which columns (list variants)

reporting

The set of all reports for an organization, including the rules for creating and distributing such reports.

reporting according to Foreign Trade and Payments Ordinance

The organizations as well as private individuals residing in Germany are required to report any ownership of foreign assets.

This is referred to as the K3 Form, which includes the type and size of the foreign investment.

reporting currency

The reporting currency is one that is used in the consolidated financial statements.

It is also known as group currency.

Before the consolidation process can be completed,all values from the individual financial statements must be converted to reporting currency.

reposting

A posting aid in which primary costs are posted to a receiver object under the original cost element (the cost element of the sender object).

Repostings are used to rectify incorrect postings. The following methods are available:

• Transaction-based reposting -

Each posting is made in real time during the current period.

• Periodic reposting -

Produces the same results as transaction-based reposting. The costs being transferred are collected on a clearing cost center and then transferred at the end of the period according to allocation bases defined by the user.

representative document

A document that appears instead of a line item when:

• Making payments
• Clearing payments
• Dunning
• Displaying an account

Example

Installment plans and collective bills.

representative item

A sales document item that represents all other sales document items for the purposes of results analysis.

representative value

A value entered in a basic set that represents all values in the set.

Representative values are used for planning data.

request for quotation

A request from a purchasing organization to a vendor (external supplier) to submit a quotation for the supply of materials or the performance of services.

request for quotation

A request from a purchasing organization to a vendor to submit a quotation for the supply of materials or provision of services.

requested delivery date

The date on which the customer requires ordered goods to be delivered.

requirement

The quantity of material needed in a plant at a certain point in time.

requirement

A factor in the condition technique that restricts access to a condition table.

The system only accesses a condition table to determine the price if the requirement specified has been met.

Example

The system uses an access sequence to determine the price of a material. One of the accesses in the sequence contains the requirement "in foreign currency." The system only uses the table behind this access if the sales order for which the price must be calculated is in a foreign currency.

requirement coverage request

An umbrella term covering purchase both requisitions (PReqs) and reservations.

The materials requested in purchase requisitions are procured externally. Reservations are created for materials stocked in an enterprise's own storage facilities.

requirement date

In a reservation, the date on which the requested material is due to be withdrawn from the warehouse or stores.

Also referred to as the "need date."

requirement tracking number

A number that enables you to monitor the procurement of required materials or services.

This number can relate to a requirement notification ("need note") that was not generated in the system.

rescheduling

An automatic processing of backorders.

Availability is checked again and a new date is created if necessary. The criteria delivery priority, entry date and delivery date can be relevant for the check.

The "rescheduling" program processes sales document items contained in the item directory for the material. Open items and schedule lines for stock transfer orders, scheduling agreements, and purchase requisitions (items only) are considered for the selected materials.

You can analyze the last rescheduling run using the evaluation report for a rescheduling run.

reserve account

A loan account with Orbian.

It is used by a company to issue Primary Orbian Credits against a line of credit. These in turn are used to finance the payment of Orbian Credits.

To set up a reserve account an Orbian Member requires an Orbian Sponsor. Every Orbian Member must have at least one active account, but there is no requirement to have a reserve account.

reserve for bad debt

The devaluation of a single asset - for example, reserve for bad debt for receivables.

reserve for special depreciation

An item on the liabilities side of the balance sheet containing value adjustments to fixed assets.

Typically, these adjustments result when the maximum permitted tax depreciation exceeds the permitted book depreciation. In this case, the amount of tax depreciation exceeding book depreciation can be shown in the balance sheet as a liability (special items with reserve).

reserved stock

The sum of all quantities of a material reserved for withdrawal from stock.

reserves for costs of complaints

The cost data that is generated in results analysis for:

Complaints

Warranty work

Sales deductions

For such costs, results analysis creates reserves equal to the planned costs. These reserves are then used as actual costs are incurred. No inventories can be created in results analysis for these costs.

reserves for imminent loss

The reserves for an anticipated loss that can be created by results analysis in the amount of the planned loss.

Reserves for imminent loss are reduced as this loss is realized.

reserves for unrealized costs

The reserves for unrealized costs can be created in Cost Object Controlling at the following times:

• In results analysis -

Reserves for unrealized costs are defined as the difference between the cost of sales and the actual cost if the cost of sales is greater.

• When work in process is calculated at actual costs -

Reserves for unrealized costs are defined as the difference between actual cost and the credits from goods receipts if the credits from goods receipts are greater than the actual cost.

residual item

An item representing any difference that occurs when an open item is cleared.

The residual item is carried forward to the same account the open items that gave rise to the residual item.

resource

A tool that, together with the item category, describes what an item in a cost estimate represents.

Examples of resources in cost estimates:

• Materials
• Activity types
• Purchasing info records
• Overhead

resource

The goods and services supplied to an organization to produce business activities.

resource price

The price used to valuate the consumption of goods and services required to produce business activities.

resource type

A statement of whether a resource references other organizational units.

Resource types and their meanings:

• Type R -
• The resource is used only in Overhead Cost Controlling (CO-OM).
• Type B -
• The resource references a base planning object.
• Type M -
• The resource references a material.
• Type F -
• The resource references a purchasing info record.

resource-usage variance

The difference between target cost and actual cost caused by a differentinput component (such as a raw material) being used than was planned.

responsibility hierarchy

A structure used for the interactive analysis of product costs in particular areas of responsibility, for example:

• Plant
• Cost center group
• Cost center
• Work center

restitution

A subsidy paid by the European Community (EC) to European traders exporting market-regulated goods to a country outside the EC to enable export of goods at a competitive price.

The amount refunded is calculated by the difference between the EC fixed price and the world market price. In the SAP Foreign Trade system, restitution pertains only to Common Agricultural Policy (CAP) regulations in the European Community (EC). The export refund reduces the price of EC goods to the world market level.

restitution

For all exports of agricultural produce to third countries, the European Community (EC) reimburses farmers for the difference between the high EC sales price and the low world market price.

This customs restitution allows goods to remain competitive on the world market outside of the EC.

The prerequisite is that the agricultural products

• Are listed in the Common Agricultural Policy (CAP) products list
• Originate in the EC
• Leave the customs area of the EC
• Are of standard quality and meet accepted standards in this area

Customs restitution is the counterpart of cash removals executed during import of agricultural produce into the EC.

restitution rate

The amount set in advance by the European Commission, paid to the exporter for export of (Common Agricultural Policy) CAP-relevant goods into a non-EC country.

The restitution rate depends on the price level in the Single European Market and the world market. To comply with the special market situation in individual exporting countries, restitution can be set differently for the same goods.

restricted-use stock

A valuated stock of a material managed in batches physically held by a company (and belonging to that company), usage of which is subject to certain restrictions.

This category of stock is only used when batch status management is active.

results analysis

A periodic valuation of long-term orders and projects.

Results analysis valuates the relationship between the costs and a measure of the order's progress toward completion, such as the revenue or the quantity produced.

Example:

If the measure of an order's progress is the actual revenue, the cost of sales appropriate for that revenue is calculated. The revenue, cost of sales, and reserves for imminent loss (if calculated) represent the profit on the order for the period, and are settled to Profitability Analysis.

The calculated cost of sales is compared to the actual costs, and either work in process or reserves for unrealized costs are created for the difference. Postings are made for these values in Financial Accounting.

results analysis category

A results analysis category enables you to define parameters such as whether or not a group of costs can be capitalized.

results analysis data

The data created in one of the following ways:

• By means of results analysis in Product Cost by Sales Order, in the Project System, and for internal orders
• When work in process is calculated for production orders, process orders, and product cost collectors

Postings can be made in Financial Accounting (FI) for the work in process and the reserves.

The following results analysis data can also be settled to Profitability Analysis:

• Calculated cost of sales
• Calculated revenue
• Reserves for imminent loss

results analysis key

A key specifying that the object is to be selected during results analysis or when work in process is calculated.

A number of valuation control parameters are linked to this key.

results analysis method

A method that determines how the results analysis data (such as the capitalized costs or the cost of sales) is calculated.

The results analysis method is defined by the combination of results analysis type and profit indicator.

results analysis type

A key used by the SAP System to determine the progress of:

• Orders
• Production cost collectors
• Sales document items
• Projects

This is for the purpose of calculating the work in process or the current profit.

results analysis version

A version that enables multiple valuations of the same object (such as a sales order item) in results analysis and in the calculation of work in process.

Example

• For balance sheet purposes, the object is valuated using a method that determines the value of the unfinished products on the basis of the actual cost incurred to date.
• For internal analysis purposes, the value of the unfinished products is determined using a method that includes unrealized profits.

retained earnings

The annual net incomes accumulated since the founding of the company, adjusted by the distributions of dividends and retained earnings appropriations, such as transfers to or withdrawals from provisions.

Debit values are referred to as net loss.

The retained earnings (RE) of the corporate group is made up of the total RE of the consolidated companies taking into consideration the standardizing and consolidating entries as well as additional reclassifications based on the corporate policies concerning financial statements.

The way retained earnings are stated in the Consolidation system depends on the order of the items for appropriating retained earnings within the chart of accounts.

If the appropriation of retained earnings is stated on the balance sheet, then RE is defined as a totals item encompassing the financial statement item "Annual Profit", as well as all items related to the appropriation of retained earnings.

If the appropriation of retained earnings is portrayed as an addendum to the income statement, then retained earnings is a single value item on the balance sheet. The item must then be entered accordingly on the individual financial statement (reported financial data).

Both alternatives differ from the way the SAP General Ledger portrays retained earnings. There, retained earnings is a negative balance of all other balance sheet accounts, its definition being implied.

retirement

A transaction in which a consolidation unit sells all or part of its investment in another consolidation unit to an investor outside the consolidation group.

If the investment is sold to another unit within the same group, this is referred to as a transfer.

It is therefore possible that an investment transfer within a hierarchy of consolidation groups could be considered a divestiture from the perspective of a single consolidation group.

retirement

The removal of an asset from the asset portfolio.

retirement due to catastrophe

An asset retirement caused by unforeseen events (catastrophes such as explosions or fire damage).

retractor

Program that returns data from the SAP Business Information Warehouse (SAP BW) back to a source system.

Retractors enable SAP BW data to be used in the source system. Whereas extractors are essential for data warehouse solutions, the operational applications in the source system can choose whether a retractor is offered or not. Retractors can be applied either in the source system ("pull" principle) or in SAP BW ("push" principle).

Example

Actual data that has been extracted from the operational system is used as reference data for generating new planning data in an application based on SAP BW. A retractor can be used to transfer this planning data back to the source system as target values for the planned period.

return delivery

A delivery returning goods that are currently part an enterprise's stock to an external supplier.

A return delivery is linked to a purchase order or goods receipt.

return delivery slip

A slip accompanying return deliveries to the vendor.

return reason

A key under which information and control parameters are stored for the non-payment of a check, a debit, or a collection authorization.

returnable packaging

The packaging material or transportation equipment used to store or to transport goods.

The returnable packaging is delivered to the customer with the goods and must be returned to the vendor.

returnable packaging stock at customer

The returnable packaging owned by an enterprise but located on the premises of a customer of that enterprise.

returnable transport packaging

A multi-trip packaging medium, such as pallets or containers, in which goods can be transported between vendors and customers.

Returnable transport packaging can be an "empty" product or transport equipment. Transport equipment can be part of your stock, that is, purchased from the vendor, or you manage itbut a third party owns it. In the latter case the stock is managed as unvaluated special stock assigned to a vendor.

returns

A sales document used in complaints processing when a customer returns goods.

If the customer returns damaged goods, or goods that were delivered for sale on approval, you can enter a return in the system.

The return causes the system to create a:

• Returns delivery to register that the goods have been received, and post the goods to stock, for example, blocked stock
• Credit memo when you have checked the goods and approved the complaint

returns and repairs processing

Manages all activites for repairing goods for the customer, from registering the customer repair request through to billing the customer for the services performed.

Returns and repairs processing uses functions from SD, PM, and QM. The central document for returns and repairs processing is the repair order, a sales document.

returns lot

The returns that are grouped to be processed collectively.

These can be returns related to incoming and outgoing payments that were created automatically (such as bank collections) that are sent back by a house bank. A returns lot can be created manually or automatically (by transferring data from electronic payment mediums).

revaluation

A method of changing the values on certain cost centers by valuating the posted amounts with percentages fixed individually by the user.

revaluation

An increase to asset values to allow for a reduction in the value of a currency because of inflation.

Revaluation enables you to valuate assets at their replacement value (which differs from the acquisition and production costs).

revaluation amount

A sum of money, in inflation accounting, that accounts for a change in the price of an asset.

Example

Assume you have an asset worth UNI 12,000, that you revaluate to take into account the effects of inflation. The inflation rate is 10%, which means a price increase of UNI 1,200, so that the current cost of the asset is now UNI 12,000 + UNI 1,200 = UNI 13,200.

The revaluation amount is UNI 1,200.

revaluation area

A depreciation area in which you record asset revaluations.

Typically, revaluations are recorded in a separate revaluation area, to keep them apart from acquisition and production costs (APC).

Example

On 15 January you purchase an asset for UNI 12,000. At the end of February you revaluate it as being worth UNI 13,200, which represents an increase of UNI 1,200 over the APC. The system records the UNI 1,200 in its own revaluation area to keep it apart from the APC.

revaluation difference area

A depreciation area that is used, in Inflation Accounting, to record the differences between a manual adjustment of an asset and an adjustment made by the Asset Revaluation (Inflation) report.

All such postings are made as the negative of the difference posted to the main revaluation area.

Example

Assume you have an asset with a revaluation area (03) and a revaluation difference area (05). You have revaluated the asset manually and recorded the inflation of UNI 1,100 in revaluation area 03

At the end of the month, the report revaluates the asset for UNI 1,200, which is UNI 100 more than the manual posting that you made. To correct the manual posting, the report:

• Posts the difference, UNI 100, to revaluation area 03, to correct the manual revaluation of UNI 1,100 to UNI 1,200
• Posts the same amount in the negative (- UNI 100) to area 05

revaluation key

A system object that instructs the system how to revaluate a given asset for inflation.

It tells the system:

• How often the asset is to be revaluated (posting variant)
• Which values to revaluate, for example, whether to base the revaluation on the asset's acquisition and production costs or on some other value
• Which inflation index to use, for example, the general inflation index or a specific index
• Which date to use the inflation index from
• How to handle assets that were posted partway through a given period, for example, to disregard them completely and only revaluate it in the first full period (time base and exposure to inflation variant)

revaluation method

A variant within the purchase method, whereby the assets and liabilities involved in consolidation are revalued to their current market value.

The alternative to the revaluation method is the book value method.

revaluation of single-level consumption

The process of revaluating all single-level consumption using actual prices.

revenue

The operational output, valued at market price in the corresponding currency and sales quantity unit (quantity x revenue = sales).

revenue account

An account to which prices are posted.

revenue account

An account to which revenue from normal business transactions is posted.

revenue account determination

A process to establish the revenue accounts to which prices, discounts, and surcharges are posted.

The system uses conditions to determine the appropriate accounts.

revenue account determination procedure

A procedure that specifies the rules by which the system performs revenue account determination.

revenue element

An object that records the value of operating sales within one controlling area.

Each revenue element corresponds to a revenue account in a chart of accounts.

revenue in excess of billings

The revenue expected to be received in the future for costs that have already been incurred.

Results analysis calculates revenue in excess of billings for profit orders. The size of the inventory is calculated by subtracting the actual revenue from the calculated revenue.

The revenue in excess of billings is divided into:

• Capitalized costs
• Capitalized profit

revenue plan

The planning of revenues for revenue-bearing objects, such as sales orders and projects.

revenue surplus

A value calculated in results analysis that is equal to the difference between the revenue posted to the order and the revenue calculated on the basis of the percentage of completion.

A revenue surplus is calculated when the Percentage of Completion method is used. It is essentially a reserve.

revenues

The sales revenues go directly into the Profit and Loss statement.

There is no difference between period accounting and cost of sales accounting.

reversal

A reversal of a posting by entering an identical amount to the opposite side of the account, thereby offsetting the original amount.

reversal document

A document that is generated when reversing a posting.

revocable

In this case, the capability of a buyer (importer) to cancel or alter a letter of credit after it has been issued by the buyer's bank.

Revocable letters of credit are rarely used due to security considerations.

rework

The work performed to correct defects in a product after it has been manufactured.

The cost of rework is interpreted as a variance.

RFC number

A tax number, in Mexico, assigned to legal persons. In the past, natural persons were also assigned an RFC number, but this use of the RFC number is being phased out.

The abbreviation stands for registro federal de contribuyentes.

The RFC number for legal persons is 12 characters long. The first three letters are taken from the business's name, then comes the date of its registration (YYMMDD), then three letters taken at random. An example would be Sportswear Company (SWC), SWC920404DA3.

The RFC number for natural persons is 13 characters long. The first four lettersare taken from the person' s name, then follows their date of birth (YYMMDD), then three letters chosen at random. An example would be Monique Maldonado Lemarque, MALM620202GQ1.

risk management

The process of minimizing or eliminating outstanding receivables and bad debts a company can incur when it sells or leases goods or services.

Risk management consists of Credit Management and payment guarantee forms. These payment guarantee forms include letters of credit, export insurance, and payment cards.

rollup

The definition of how data is summarized into a rollup ledger.

For certain high-level reports and evaluations, the data in a ledger might be too detailed. Rollups are used to summarize this information from one or more (source) ledgers into a rollup ledger.

There are the following types of rollups:

• Standard rollup - Data is summarized into one or more rollup ledgers using one or more rollup sequences.
• Hierarchical rollup - Data is summarized into a rollup ledger according to a specific hierarchical structure (for example, a cost center hierarchy).
• Export rollup - Data from local systems to central systems.

rollup

A definition that determines how data is summarized in a rollup ledger.

For certain high-level reports and valuations, the data in a ledger may be too detailed. Using rollup functions, you can summarize the information contained in one or more original ledgers in a rollup ledger.

There are the following types of rollups:

• Standard rollups - Data is summarized in one or more rollup ledgers using one or more rollup sequences.
• Hierarchical rollups - Data is summarized in a rollup ledger based on a hierarchical structure (such as cost center hierarchy).
• Export rollups - Data from local systems is summarized in central systems.

rollup company

A company used during the step consolidation of a multi-level group to pass the consolidated financial statements of one hierarchical level on to the next highest level.

The rollup company is included in the consolidation of the next highest level with the consolidated financial statement data.

rollup sequence

The basic unit of a rollup activity.

Rollup sequences are used to execute multiple rollup actions or reset actions within one rollup.

When a rollup is executed, the data to be summarized is selected from the database, processed by each rollup sequence in order of sequence number, and then summarized according to the field grouping code assigned to the sequence.

rounding difference

The difference that occurs during currency translation because of inaccuracies in calculation.

A distinction is made between rounding differences and translation differences. Rounding differences can also occur if a consistent exchange rate is used.

rounding entry

An entry that can be made in the definition of currency translation methods to check for rounding differences in currency translation.

These entries contain FS item sets and sometimes transaction type sets, which are checked for rounding differences.

rounding number

The number of decimal places to which the results analysis data is rounded.

route

The distance between a beginning point and an end point.

A route can be made up of several legs.

row block

A set, formula, or key figure block that is used in the row definition of a report.

A row block covers several physical rows.

RUC number

A tax number, in Peru, assigned to legal and natural persons alike.

rule

A Boolean statement that can be referred to in another rule or statement.

Rules are used to refer to frequently used Boolean expressions.

Rules can be used in:

• Validations
• Substitutions
• Ledger selection
• Report Writer selection
• Rollups

rule basis

A rule basis and a threshold value constitute an exception rule.

RUT number

A tax number, in Chile, assigned to all taxpayers, both legal and natural persons alike.