In SAP FI Asset Accounting, how is the acquisition of an asset from a business partner classified?

Introduction / Context:
Assets can be acquired in different ways, such as purchasing from external vendors, producing them internally, or receiving them via transfers. In SAP FI Asset Accounting, it is important to distinguish external acquisitions from internal ones, because this affects how documents are posted and how the asset is reported. Certification questions often test your understanding of these basic classifications.

Given Data / Assumptions:

• The asset is acquired from a business partner, for example a vendor or supplier.
• The transaction involves a purchase or similar external transaction.
• The question asks whether this is an external or internal acquisition in SAP Asset Accounting terms.
• Asset Accounting is integrated with Accounts Payable for external acquisitions.

Concept / Approach:
An external acquisition occurs when an asset is obtained from outside the company, typically by purchasing it from a vendor or receiving it from another legal entity. In SAP, this usually means an FI document that credits the vendor and debits an asset account via Asset Accounting. By contrast, internal acquisitions can occur when an asset is built in house, produced by internal orders, or transferred from one internal unit to another without an external supplier. Assets acquired from a business partner are therefore clearly external acquisitions.

Step-by-Step Solution:
Step 1: Identify that the asset is coming from a business partner such as a vendor. Step 2: Recognize that a vendor or similar partner represents an external party to the company. Step 3: Recall that SAP classifies acquisitions from external parties as external acquisitions in Asset Accounting. Step 4: Review the options and choose the one that explicitly states this external acquisition classification. Step 5: Select option a as the correct answer.

Verification / Alternative check:
Consider a company that buys a vehicle from a car dealer. In SAP FI, the company records an invoice from the vendor and posts the acquisition through Asset Accounting. The vendor is a business partner outside the company, and the transaction clearly represents an external acquisition. Internal asset acquisitions would instead involve capitalization from production orders, cost centers, or internal orders. This simple example confirms that assets obtained from business partners are treated as external acquisitions.

Why Other Options Are Wrong:
Option b is incorrect because not all acquisitions are internal, and acquisitions from vendors are clearly external. Option c is wrong because external acquisitions affect balance sheet accounts and are not purely statistical. Option d misclassifies the transaction as a revaluation, which usually refers to changes in value of existing assets rather than the acquisition of new ones. Option e is incorrect because Asset Accounting must record the acquisition to manage depreciation and reporting; it is not handled only in Controlling.

Common Pitfalls:
A common error is to focus only on whether the asset is new or existing and to ignore the source of acquisition. Another pitfall is to confuse internal orders used to collect costs for an externally purchased asset with internal production of the asset itself. In exam questions, pay attention to whether the asset comes from a business partner or from within the company; external source means external acquisition.

Final Answer:
The acquisition of an asset from a business partner in SAP FI Asset Accounting is classified as an external acquisition, because the asset is obtained from a vendor or other business partner outside the company.