In SAP Asset Accounting, which statements correctly describe how postings from depreciation areas are made to the general ledger (G L)?

Introduction / Context:
In SAP Asset Accounting, depreciation areas control how asset values are updated and whether they post to the general ledger. Some areas post acquisition and depreciation values in real time, while others are used only for reporting. This question asks you to identify a correct statement about how postings are made from depreciation areas to the general ledger. Understanding this flow is important for reconciling asset values with general ledger balances and for configuring posting rules correctly.

Given Data / Assumptions:

- Depreciation area 01 is commonly used for book valuation and posts to the general ledger. - Additional depreciation areas may exist for tax or group reporting. - Depreciation itself is usually posted by a periodic run, not at every single transaction time. - Some areas may be defined as non posting areas used only for reporting or internal calculations.

Concept / Approach:
Asset acquisitions usually update the general ledger immediately when posted, especially for the main depreciation area. Depreciation, however, is normally posted periodically using a batch program, often monthly or yearly, which calculates planned depreciation and posts it in summary form to the general ledger. Other depreciation areas may post different depreciation amounts or may be defined as statistical areas that do not post at all. The question focuses on recognizing a correct description of this behaviour, with particular emphasis on periodic posting of depreciation.

Step-by-Step Solution:
Step 1: Recall that depreciation is planned over time and is usually posted in a periodic run rather than in real time with each asset master change. Step 2: Understand that this periodic posting consolidates depreciation for many assets into fewer general ledger postings, improving performance and readability. Step 3: Recognize that acquisition and production costs often post in real time when documents are posted, especially in the main depreciation area. Step 4: Note that some areas are configured to receive values from another area and may or may not post depreciation depending on settings. Step 5: Select the statement that correctly describes this periodic posting behaviour, which is option a.

Verification / Alternative check:
If you run the depreciation posting program in an SAP system, you will see that the system calculates planned depreciation for a period and posts the results in general ledger documents. Between runs, planned depreciation amounts are visible in reports but not yet posted to the general ledger. This confirms that depreciation is normally posted on a periodic basis rather than in real time for every individual transaction, matching the description in option a.

Why Other Options Are Wrong:
Option b confuses acquisition postings with depreciation postings; while acquisition values can be posted in real time, the statement as given is incomplete and does not focus on depreciation logic. Option c is only partly correct and does not directly answer the question about how postings occur. Option d is true for non posting areas but again does not address the central point about the periodic nature of depreciation postings. The question asks for a concise correct description of posting behaviour, and option a best captures that.

Common Pitfalls:
A common pitfall is to assume that depreciation is always reflected immediately in the general ledger when you change asset master data. In reality, changes in useful life or depreciation key may change future planned depreciation, but general ledger postings happen only when the periodic run is executed. Another mistake is to configure posting settings incorrectly so that certain depreciation areas accidentally post when they should be used only for reporting, leading to reconciliation issues. Understanding the periodic nature of depreciation postings helps avoid these problems.

Final Answer:
The correct statement is that depreciation is generally posted in a periodic run, such as monthly, rather than in real time for each transaction. Therefore, the correct option is Depreciation is normally posted on a periodic basis, for example monthly, using a depreciation run rather than in real time for every asset transaction.