Compaction and cementation of sediments to the degree that they become coherent, relatively solid rock. Typical consequences of consolidation include an increase in density and acoustic velocity, and [..]

The combining of two or more firms to form an entirely new entity.

The process that takes data from different systems, entities (and possibly formats) and combines that information to create a unified view.

Consolidation generally refers to combination or amalgamation of two or more firms into one new firm through the transfer of net assets. The new firm may be specially organized to distinguish it from [..]

Consolidation (of government debt) is a means of presenting government accounts in which, where a liability of a government-sector agency and institution is held as an asset somewhere else in the gove [..]

The combining of the results of operations of subsidiaries with the parent company to present financial statements as if they were a single economic unit. The assets, liabilities, revenues, and expenses of the subsidiaries are combined with those of the parent company, eliminating intercompany transactions.

(1) Financial—Combining the financial results of a subsidiary company with its shareholder, resulting in the elimination of intercompany accounting entries. (Transactions between affiliates offset e [..]

c. 1400, from Late Latin consolidationem (nominative consolidatio), noun of action from past participle stem of consolidare "to make firm, consolidate," from com- "together" (see c [..]

1. (physical distribution definition) The small shipments combined or consolidated into larger shipments to reduce transportation expenditures. Larger volume shipments typically qualify for quantity discounts. Generally the larger the shipment the lower the freight rate per hundred weight. 2. (environments definition) The joining of two or more ind [..]

The combining of two or more small shipments into one unit between two given points, usually for a rate normally less than that which would have been assessed against each individual shipment within t [..]

Combining several education loans into a new loan with a new payment schedule and interest rate.

Combining two or more shipments in order to realize lower transportation rates. Inbound consolidation from vendors is called make-bulk consolidation; outbound consolidation to customers is called brea [..]

All this means is that prices are moving in a broadly sideways range after a sharp move in one direction. If the prices have risen sharply, the gains are ‘consolidated’, often for several days [..]

The physiological changes in the brain associated with memory storage.

Definitions (2) 1. The combining of separate companies, functional areas, or product lines, into a single one. Differs from a merger in that a new entity is created in the consolidation.

In storage terminology, the term consolidation is used mainly to refer to the concept of centralized storage where resources are shared among multiple applications and users. Traditionally, organizati [..]

noun. 1. The development of a long-lasting memory during the period of time subsequent to an educational event. 2. the biological activities through which permanent memory is created.

A form of corporate reorganization in which two firms pool their assets and liabilities to form a new company.

The merger of two or more separately administered library districts, libraries, or organizational units within a library, into a single unit under one administration, usually for reasons of efficiency [..]

Consolidation is primarily a Neuropsychology term, referring to a process in which information is stored in various parts of the brain and then put together fairly quickly to "recall" an eve [..]

Compaction usually accomplished by vibration of newly placed concrete to minimum practical volume, to mold it within form shapes and around embedded parts and reinforcement, and to eliminate voids oth [..]

cancellation by a charter tour operator of one or more tours/flights associated with a specific charter departure or departure period, with the transfer of passengers to another charter tour/flight to [..]

Treatment of the stone surface with a liquid solution which is commonly brush or spray applied; various stone consolidation processes can extend the life of stone and retard the decay process, but the [..]

A stage of memory formation in which information in short-term or intermediate-term memory is transferred to long-term memory. See Figure 17.8.

The combination of two or more consignments to create a more economical freight solution. Combining two or more shipments in order to realize lower transportation rates. Inbound consolidation from ven [..]

Bringing together many small shipments, often from different shippers, into large shipment quantities, in order to take advantage of economies of scale in transportation costs. In-vehicle consolidatio [..]

Combining two or more subsequent backups

A period of range-bound activity after an extended price move.

Consolidation is a form of reconstruction. It is the combining of a company’s shares (from a larger number of shares) into a smaller number of shares, each with a correspondingly higher market value. The total value of any Investor’s holdings is not affected by the consolidation. Sometimes consolidations are made to avoid a "penny dreadful [..]

Grouping two or more businesses to create a new business.

Accounting method that enables the financial position of the various companies within a group of companies to be presented as though it were that of a single company.

Consolidation is a form of reconstruction.  It is the combining of a company's shares (from a larger number of shares) into a smaller number of shares, each with a correspondingly higher market value.  The total value of any Investor's holdings is not affected by the consolidation.  Sometimes consolidations are made to avoid a "penny [..]

refers to the merger of several companies in a specific industry, which typically concentrates market share in the hands of a few large companies.

Addition of partial accounts to a total account - for example of individual balance sheets of a group´s companies.

The process of combining eligible education loans into a single new loan.

An accounting method used to present the financial position of various companies of a group as if they were a single company. Accordingly, a group composed of several subsidiaries will present consolidated sales revenues or consolidated results.

(n) combining into a solid mass(n) the act of combining into an integral whole(n) something that has consolidated into a compact mass

The process by which the brain transforms newly acquired information into long-term memories.

Consolidation refers to the combining of shipments from multiple suppliers to be packaged and shipped in the same container.

Where a freight forwarder groups, or consolidates, one or more shipments for one or more shippers to the one destination as one overall shipment. (See also House B/L and Master B/L).

(1) With reference to government debt, the term indicates the conversion of outstanding short-term debts into fixed, long-term debts.

Cargo consisting of shipments of two or more shippers or suppliers. Container load shipments may be consolidated for one or more consignees.

Joinder of two or more separately filed criminal or civil complaints, so that the charges may be tried together.

n. (loan) consolidación

This occurs when any loans you received during your studies are brought together into one repayment plan. Loans are consolidated six months after your study end date, enabling you to make one payment toward all outstanding loans. (You will receive a Consolidation Agreement even if you have only one loan.)

The combining of existing loans into one new loan, which can result in lower monthly payments but greater total debt.

Through consolidation, you can combine numerous student loans into a single loan with a new first disbursement date, repayment schedule, and interest rate.

A treatment used to strengthen deteriorated materials to ensure their structural integrity. Traditional skills and materials are preferred. The intervention should be reversible. REPOINTING is an example of a reversible consolidation treatment. An example of a non-reversible consolidation process would be the strengthening of a timber by inserting [..]

The process of combining one or more loans into a single new loan.

 is a type of refinancing that usually means getting a new loan to pay out a number of other loans.

Cargo consisting of shipments of two or more shippers or suppliers. Container load shipments may be consolidated for one or more consignees.

When two or more shipments are combined to save money on freight shipping costs. 


The combination of many small shipments into one container.

In computing, consolidation refers to when data storage or server resources are shared among multiple users and accessed by multiple applications. Consolidation aims to make more efficient use of comp [..]

A form of corporate reorganization in which two firms pool their assets and liabilities to form a new company. The term can also be used for shipping, in which a freight consolidator combines shipment [..]

The act of combining multiple shipments into one larger shipment going to a specific destination.

Where a company reduces the number of shares it has in circulation by consolidating its share capital.

The joining of two or more cases that pertain to the same cause of action.

A collection of shipments belonging to different shippers travelling to one destination or area to be distributed to several consignees

Generally, consolidation means bundling. In logistics, a distinction is made, in principle, between two types: time consolidation and geographical consolidation. Both cases involve organizing goods and their transportation more cost-effectively.

In order to handle small lot of consignment efficiently and competitively, freight forwarder usually put many consignments into one lot then tender to carrier for forwarding. In this case, each consig [..]

Business combination of two or more entities that occurs when the entities transfer all of their net assets to a new entity created for that purpose. (See merger.)

A term used in periods of low volatility when exchange rate movements are relatively static.

The process of combining several individual loan balances into one loan through a single lender, reducing the monthly payment but increasing the amount of time to repay the loan.

cancellation by a charter tour operator of one or more tours/flights associated with a specific charter departure or departure period, with the transfer of passengers to another charter tour/flight to [..]

Consolidation step in the system from an accounting perspective.

The highest consolidation group in a consolidation group hierarchy.

A consolidated entity is called a subgroup if its consolidation units represent companies.

A subgroup-consolidating entry is one made to eliminate a parent's investment against the equity of an investee.

A subassignment of a financial statement item. Other optional subassignments are partner unit, transaction currency, and year of acquisition.

The currency of a company that belongs to a corporate group.

The local currency of a consolidation unit.

A characteristic that can further differentiate ("break down") the values of characteristic "financial statement item". SAP delivers the following predefined subassignments:

A method for consolidating investments in investee units.

A fundamental step within the consolidation of investments in which the SAP system processes the following consolidation items, in particular:

Information the system requires for certain functions in addition to, or as an alternative to, the data in the totals database (which is comprised of balance sheet, income statement, and similar data) [..]

An adjustment to annual net income consists of two posting lines that are created by the SAP system.

An adjustment to net income occurs when a posted entry between accounts in the income statement and balance sheet leads to an imbalance in these financial statements.

An adjustment to retained earnings occurs only if the appropriation of net income is located after the income statement.

The changes made to the financial statements, particularly as a result of postings or currency translation, can lead to a change in the annual net income.

The parent and subsidiary companies in a subgroup are known as affiliated companies (also known as members of a consolidation group).

An aggregated balance sheet shows the sum of all the individual financial statement data that has been standardized according to corporate policy.

The activity of amortizing the fair value adjustment (hidden reserve or contingency) recorded during consolidation with respect to the asset involved.

The process of reducing the value of intangible assets by spreading the costs over the useful life of the asset.

A reduction in the value of goodwill.

The appropriation of retained earnings is a systematic statement that shows the relationship between the annual net income and the retained earnings of a company or consolidated group.

A systematic schedule which shows the relationship between the annual net income and the retained earnings of a consolidation unit or consolidation group.

A transaction in which a group company sells one of its assets to another company in the same subgroup.

A transaction in which a consolidation unit sells one of its assets to another consolidation unit in the same consolidation group.

An associated company is an internal trading partner that can be influenced significantly by the parent companies within the subgroup.

A characteristic that is an attribute of another characteristic.

An audit trail is a specific detailed report describing the activity and completion of a process - for example, a data entry form containing data.

The balances of all balance sheet items are carried forward, at the end of the fiscal year, from the prior year into the new year as the opening balance.

The carrying forward of FS item balances from the old year to the new year as opening balances.

A variant of consolidation of investments.

The breakdown category classifies subassignments that are required for performing consolidation tasks.

An object that enables the SAP System to perform the consolidation steps for a consolidation group as a bundle, when a bundling group is specified.

A grouping based on consolidation units, which each consist of one company and one consolidation business area.

A consolidation type in which consolidation groups are created to reflect the business areas to be consolidated.

The combining of two or more legal entities to a single legal and economical entity (unit).

An economic system (or unit) that has as its purpose the extraction, production, or distribution of goods or services.

A share of the investment book value of an investor corresponding to its group share.

The capital stock of a company that is registered with a country's authorities.

A change in the group share in a company, without a change in direct investments in the company.

The activity of changing the group share in a consolidation unit, providing the share does not stem from a change of the direct direct investment in the unit.

A change of the consolidation method used for a company from one statement closing to the next.

A worksheet showing balance sheet item values after various consolidation tasks.

A historical record of the equity of companies in a subgroup, organized by financial statement item.

A record of the balances and the changes to the stockholders' equity of consolidation units of a consolidation group with regards to date, item, transaction type, and activity.

A historical record of the investments of immediate parent companies in other companies in the subgroup.

A historical record of the investments of immediate upper units in other units in the consolidation group.

A classification for structuring data.

The classification of financial statement items refers to the chart of accounts in the case of individual financial statements, or the FS chart of accounts in the case of consolidated financial statem [..]

An object used to determine the data that is to be displayed or printed in a specific column of a data entry form or standard report.

A consolidation type in which companies are depicted as consolidation units.

A grouping of companies defined for reporting purposes.

A six-digit identification key that is unique to each company and is definable by the user.

The two trading partners that have a sender-receiver relationship.

An entity's percentage of ownership in another.

The dependency relationship between two characteristics in which the value of the dependent characteristic is only meaningful when the value of the independent characteristic is known. A compound cons [..]

A consolidated balance sheet is one that contains the translated corporate valuation of the individual financial statements and the consolidation entries.

A user-defined combination of several consolidation units, grouped for consolidation and reporting purposes.

The reported financial data collected from the consolidation units, adjusted by standardizing entries (standardized financial data), and further adjusted by consolidation entries.

The consolidated financial statements are disclosed by corporate groups.

An accounting procedure whereby the financial operating results of the companies within the group are combined to create overall results for the group in accordance with the entity theory.

The merging of data of a corporate group to form consolidated financial statements.

An organizational unit within accounting that corresponds to a limited area of operations or responsibility, from a consolidation point of view.

A consolidation chart of accounts is a systematic classification of financial statement items that serve a common purpose.

A systemic classification of financial statement items that belong together.

Defines the period of time in which multiperiod consolidation takes place.

The journal entries that transfer standardized financial data to the consolidated financial statements.

An indication of the number of consolidated financial statements to be prepared per year.

A user-defined group of multiple consolidation units and/or consolidation groups for purposes of consolidation and reporting.

A ledger designed for recording the value movements for consolidation purposes.

The Consolidation system supports the following consolidation methods:

A graphic representation and the administration of the status of consolidation units and groups in conjunction with the processing of consolidation data.

The consolidation of investments (C/I) offsets the investment account of one or more parent companies against each parent company's share in the stockholders' equity of the subsidiaries, joi [..]

Consolidation of investments (C/I) clears the investment holdings of immediate upper units against their proportionate share in the stockholders' equity of the consolidation units included in the [..]

Determines how consolidation of investments (C/I) treats goodwill, negative goodwill, fair value adjustments, and so on.

An object that has the same layout as the general ledger, but it is enhanced with additional account assignments, such as the trading partner, transaction type and year of acquisition, which are requi [..]

The status set for companies and subgroups to control and monitor the sequence of individual consolidation activities.

A means for consolidation units and consolidation groups to control and monitor the sequence of individual consolidation tasks.

An indicator that determines the types of organizational units that are consolidated.

The smallest element of the corporate group structure that can be used as the basis for performing a consolidation.

A simulation of consolidated financial statements using predicted or planned data.

The data transmitted to the Consolidation system automatically can cause the balance of certain financial statement items to be reversed, making it necessary to show the value on the other side of the [..]

The data the Consolidation system needs to process data according to the user's requirements.

The group guidelines governing the preparation of individual financial statement data for consolidation.

A group's guidelines governing the preparation of reported financial data for consolidation.

The corporate valuation of an individual financial statement includes the local valuation plus the standardizing entries.

An accounting technique of consolidation of investments in which changes in the investee unit's balance sheet and income statement have no effect on the investment book value of the parent unit.

A preparation of individual financial statement data, ensuring that it can be passed on to the Consolidation system in a form in which it can be processed.

The preparation of reported financial data to ensure that such data can be passed on to the Consolidation application in a form in which it can then be processed.

The standard reports arrange group or company data in table or list form.

A download of organizational units from an SAP consolidation system into a front end system for the purpose of decentralized PC data entry on the basis of Microsoft Access.

The consolidation of investments activity that can occur for the first time in the period of first consolidation for any internal trading partner.

A consolidation of investments activity that is triggered by internal financing (but not by increases or reductions in capitalization).

The tools that enable the user to override the global parameters for his or her activities temporarily.

A customer-defined name used for classifying the inventory items in transferred inventory into logistic units.

A group of several tasks.

A system-internal classification of tasks.

A consolidation type in which consolidation groups are created for the profit centers to be consolidated.

A simplification of interunit (IU) elimination, where the elimination entries are performed based exclusively on the reported data of one consolidation unit.

A variant of the equity method of consolidation.

An accounting technique of consolidation of investments.

The purchase method is one of the consolidation methods.

An accounting technique of consolidation of investments that is used when the parent unit of a consolidation group exercises a dominating influence over a specific investee unit.

A method which discloses a parent unit's proportionate share of goodwill in the balance sheet of the investee unit.

A tool to help analyze a corporation or a group.

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

The reasons why consolidation units are not included in consolidation.

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

A reason for inclusion in consolidation can be assigned to a consolidation unit in its master data.

A partial or full transfer of the value of a triggering FS item to another FS item. Another possibility is the transfer from a second FS item ("from" item), which is dependent on the trigger [..]

A reconciliation procedure that compares and eliminates differences in the business relationships of consolidation units with the group.

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

The changes made to the financial statements, particularly as a result of postings or currency translation, are seen as not affecting net income if, the annual net income remains unchanged.

Consolidation activity that reduces the capital stock of an investee unit and simultaneously reduces the investment book value (equity in earnings of affiliates) of the immediate investor units, witho [..]

A credit-side differential that can occur during the consolidation of investments.

A liability-side differential incurred during the consolidation of investments.

An accounting technique in the consolidation of investments that is typically used in managment consolidation in the following situation:

The financial data which meets the group's accounting guidelines.

A journal entry made to the financial data of companies being consolidated, to bring this data into line with corporate standards.

A journal entry used for adjusting the reported financial data so that it meets the policies and requirements of the corporate group.

The

A valuation of the reported financial data of all consolidation units according to standard valuation criteria specified by corporate policy.

A company that is established to accept specific types of entries - for example, non group payables or receivables.

Data that is transferred from the consolidation units to the Consolidation system for the purpose of consolidation.

The acquisition by an investor of the stock of a company in addition to the stock already held by this investor.

An increase in the direct investment on behalf of an investor unit in an investee unit through the purchase of shares from a consolidation unit outside of the consolidation group.

A consolidation procedure that consolidates the individual trading partners one level at a time, moving upwards in the hierarchy of a multi-level group.

The organizations being combined transfer their assets to a new organization created for this purpose.

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

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

A consolidation procedure within consolidation of investments that simultaneously performs consolidation by consolidation group.

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 provisio [..]

The accumulated annual net income since the founding of the consolidation unit, adjusted by the distributions of dividends and by appropriations, such as transfers to, or withdrawals from, provisions.

A trading partner is a legally independent company belonging to the group.

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.

The currency in which a business transaction is processed and booked.

A change in an asset's value as a result of an activity (for example, acquisition, retirement, depreciation) can, after translation into another currency, lead to a difference.

The types that are used to show the make up of financial statement items.

The transaction types are used to show the historical development of a financial statement item.

A transfer, in consolidation of investments, that refers to a transactionin which the complete investment, or a portion, in a company is sold to another company within the same subgroup, or corporate [..]

An activity of consolidation of investments in which the total, or partial, investment in a consolidation unit is sold to another consolidation unit within the same consolidation group.

The relationship between the monetary units of two foreign currencies to each other.

The difference in reporting (group) currency that occurs when an amount in local currency is valued using different exchange rates between two periods.

A collection of financial statement items that are to be translated using the same translation key and exchange rate indicator.

A collection of financial statement items to be translated using the same translation key and exchange rate indicator.

A method for translating foreign currency.

The (consistent) relationship between the monetary units of two foreign currencies.

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

The portion of an item's value of a consolidation unit that is not controlled by the corporate group.

The portion of an FS item's value, which belongs to a consolidation unit that is not controlled by the corporate group.

An statement of the share of an FS item's value, where the share belongs to a company that is not controlled by any of the companies of the consolidated group.

The portion of an FS item's value that belongs to a company that is not controlled by the corporate group.

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

The consolidation that does not include all the periods in a year and takes place at least twice a year.

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

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

Difference that occurs during currency translation because of inaccuracies in calculation.

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

An entry in the definition of currency translation methods, which is used to check for rounding differences in currency translation.

A change of the consolidation of investments (C/I) method used for a consolidation unit from one statement closing to the next.

The combination of two or more organizations in which one organization directly acquires the net assets of the other organization(s).

The definition of selected financial statement items enables the SAP System to determine FS items when generating postings.

A simplification often occurs when eliminating intercompany (IC) revenue and expense.

A consolidation procedure that processes all of the investments in the subgroup in a single step as well as the resulting minority interest, when consolidating a specific investee company.

A consolidation procedure of the consolidation of investments, which - when consolidating a given investee unit - processes all of the investments in the subgroup, along with the resulting minority in [..]

A financial statement item that summarizes a group of value items or other totals items (or both).

The local valuation (of a balance sheet) is equivalent to the individual financial statements of a company according to local guidelines.

A currency translation method, according to which balance sheet items are translated using the exchange rates that correspond to their valuation base in local currency:

A difference that occurs when only one of the two trading partners involved posts a business transaction prior to the date of the balance sheet, and the other trading partner afterwards.

The fluctuations in exchange rates during the course of time cause the currency translation of the value of a specifc asset to produce different results in a second currency.

A plan to determine the consolidation that unit is to be posted with respect to each consolidation task, when differences occur, such as adjustments to net income.

The data that portrays the basic units of consolidation in the SAP System:

The data that represents the organizational units of consolidation in the SAP system.

The subitem category enables you to classify your subitems, which are needed for the additional assignment of financial statement items.

A characteristic that shares the same properties as the characteristic "subitem category", these properties being:

The link between a task for interunit elimination and a method.

An object that determines whether the reported financial data is cumulative (year-to-date) or periodic:

A classification of posting entries in the Consolidation system.

A list of the consolidation groups with their respective consolidation units.

A totally screen-orientated evaluation technique.

The integration of SAP Consolidation with the spreadsheet system Microsoft Excel.

A transfer of an investment holding from one consolidation unit to another consolidation unit of the same consolidation group, based on a management decision.

The difference that occurs within intercompany elimination if two trading partners portray their common transactions in each of their individual financial statements differently.

This difference is incurred during interunit elimination when a consolidation unit and its partner unit portray their business relationships in their individual financial statement records in differen [..]

The parent companies are those companies in a subgroup that have a substantial or dominating influence over other subgroup companies.

The highest upper unit within a consolidation group.

A second consolidation unit, which has a business relationship with a specific consolidation unit.

A report that shows payables and receivables arranged by the age of the open balances.

Grouping of accounting periods that share the same requirements for data collection (that is, the level of detail and type of collected data) and consolidation processing in the system.

The corporate groups must prepare their consolidated financial statements in group currency.

The translation of the local currency of financial statements of foreign consolidation units into the group currency for the reason that consolidation statements are to be created in group currency.

The difference resulting from currency translation because of any of the following reasons:

The difference resulting from currency translation for any of the following reasons:

The currency translation key determines the type of exchange rate that is to be used (for example, historical or spot rate).

A method for translating financial statements prepared in a foreign currency, which have varying effects on assets, finances and income.

The devaluation of a currency usually only takes place in countries with high inflation.

The reform of a monetary currency by means of governmental statutes.

The difference incurred in Intercompany Elimination when two tradingpartners report different values in group currency because of differing local currencies or exchange rates (or both), despite both h [..]

The difference incurred in interunit elimination when a consolidation unit and its partner unit report different group currency values because of differing local currencies or exchange rates (or both) [..]

Today's fixed ratio of exchange between different currencies

A method of currency translation.

The process of entering individual financial statement data into the Consolidation system.

The specification of an input form that is used to enter data manually or by PC.

A group of data entry forms combined under one ID.

A group for bundling data entry layouts.

A form used to enter individual financial statement data manually in the consolidation system or on a PC using Microsoft Access.

A means to assign data entry groups to consolidation units according to versions, period categories, and types of reported data.

A tool that manages the transfer of individual financial statement data into the Consolidation system.

A graphic representation and the administration of the status of consolidation units and groups in conjunction with the collection reported financial data.

The movement of individual financial statement data into the Consolidation system, and the transmission of consolidation data to other systems.

The movement of reported financial data into the Consolidation system, and the transmission of consolidation data to other systems.

Method used to collect reported financial data in the Consolidation system.

A consolidation activity that reduces the capital stock of an investee unit and simultaneously reduces the investment book value (equity in earnings of affiliates) of the immediate parent companies, w [..]

A characteristic value that is set by the SAP system when assignment information is missing.

The taxes used for aligning the tax expenses of the individual financial statements with the group's earnings.

A characteristic for which the value can be interpreted only in conjunction with the value of another characteristic.

The process of reducing the value of a tangible asset by spreading its acquisition or production costs over the useful (depreciable) life of the asset.

A specific characteristic in group reporting.

A variant for treating goodwill in which calculated goodwill is not capitalized, but rather immediately eliminated with a stockholders' equity item (for example, retained earnings appropriations) [..]

The percentage of ownership that an upper unit holds in its investee unit.

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

The process that occurs when a company is divested and therefore leaves the consolidation group.

A process that occurs when a consolidation unit is divested and therefore leaves the consolidation group.

A type used to assign specific attributes to consolidation entries, in particular when updating the database, handling deferred income taxes and processing currencies.

The types that are used to assign specific attributes to consolidation entries, in particular when updating the database, handling deferred income taxes and processing currencies.

This is the process of transporting data from an SAP Consolidation system into a frontend system, such as a PC.

The entries that, together with subgroup-dependent consolidating entries, transfer the summarized financial statements into the consolidated financial statements.

The entries that, together with consolidation group-based consolidation entries, turn financial data reported by the consolidation units into consolidated financial data.

A consolidation task that eliminates all revenue and expenses from delivery and service relationships between the units of a consolidated group, according to the single entity theory.

A set that contains the financial statement items that are to be eliminated against each other.

The difference that occurs when payables and receivables, or revenue and expense, are eliminated against each other.

The product of interunit eliminations when the two values do not coincide.

Entries that turn financial data reported by the consolidation units into consolidated financial data, together with consolidation group-based consolidation entries.

A consolidation activity that eliminates group-internal receivables (intercompany, or IC) and payables.

The intercompany (IC) profits or losses that can occur require elimination, when assets are transferred from one internal trading partner to another.

An object in inventory that requires that the inventory-managing consolidation unit reports which internal trading partner supplied which inventory items.

The following eliminations must be made in the consolidated financial statement, when an asset is transferred between two companies within a subgroup:

A consolidation activity in which all revenue and expenses from delivery and service relationships between the companies of a consolidated group are eliminated according to the single entity theory.

The elimination of dividends received by an investor company against the dividends distributed by its investee company.

The elimination of dividends received by an investor against the dividends distributed by its investee.

The elimination of group-internal (interunit) receivables and payables. The terms "payables" and "receivables" are rather broad. The terms encompass accounts receivable and payable [..]

An adjustment to transferred assets or transferred inventory in which interunit profits or losses are eliminated.

The elimination of interunit profit and loss incurred from the transfer of assets between two consolidation units within a consolidation group.

A report that shows the changes in stockholders' equity, which are triggered by activities in the consolidation of investments. The report shows the changes to the group shares and minority share [..]

A method used to consolidate affiliated companies, as well as subsidiaries or joint ventures, that are not consolidated using the purchase or proportional methods.

An accounting technique used for consolidating affiliated enterprises, but also subsidiaries or joint ventures (all of which are refered to as consolidation units) that are not consolidated using the [..]

An exchange rate is a factor used to translate monetary values into a foreign currency.

A classification of exchange rates for foreign currencies.

An external trading partner is a company that is not controlled by any company within the group but has relations with companies of the group.

The difference between the value of an investor unit's balance sheet item at the date of consolidation, and the value in the investee unit's balance sheet, which is

A data transfer method that updates the totals records of the consolidation staging ledger with each general ledger-related business transaction.

A variant for treating goodwill in which calculated goodwill is capitalized and then successively cleared with a stockholders' equity item (for example, retained earnings appropriations) without [..]

A category combining a level of detail and an object for the entry of financial data.

An effect which reflects an imbalance in the balance sheet and income statement. An imbalance can occur when an entry is posted to accounts in both the income statement and the balance sheet.

The financial statement item is the key account assignment, and forms the basis for data entry, posting and reporting in FI-LC.

The fundamental account assignment of the Consolidation system. Financial statement (FS) items form the basis for consolidation data collection, posting and reporting.

The financial statements are a description of the business status of a company or group as of a certain key date and are governed by internal or legal regulations.

The financial statements are a description of the business status of a company or group as of a certain key date.

The data required for certain consolidation tasks.

The activity in which, for the first time, an organization is either:

The activity in which a consolidation unit is consolidated for the first time.

A means for defining the relationship between the calendar and fiscal year.

A method of data collection from a non-SAP system - for example, a front end system into an SAP system.

A classification of accounts for recording values and value streams, which can be used in group accounting to generate consolidated financial statements.

A user-defined classification of financial statement items.

An indicator that determines whether the financial statement item represents a balance sheet (asset or liability), income statement (profit and loss), or another type of item.

The financial statement item type narrows down an item's attributes in respect to data entry, posting and its processing in reports.

A download of master data from a consolidation system onto a front end system for the purpose of data entry on a PC using Microsoft Access.

The parameters that affect the activities of a user in the Consolidation system.

The goodwill is a differential amount on the assets side and arises during the consolidation of investments.

Goodwill is a differential that arises during the consolidation of investments. Goodwill is capitalized as an intangible asset and, when applicable, is either eliminated or is amortized over its remai [..]

A representation of the ownership structure within a subgroup in graphic form, whereby boxes represent companies, company groupings, or subgroups, and lines represent the investment in each other.

A business organization that, from a consolidation standpoint, consists of two or more companies is called a group.

A business organization that consists of two or more companies is called a group, from a consolidation standpoint.

A group currency is used in the consolidated financial statements.

The currency assigned to a consolidation group.

The cost incurred during production from the point of view of the group.

A cost incurred during production from the point of view of the group.

The computation and creation of all reports of a corporate group for its consolidated financial statements.

The sum of the weighted investment shares of all immediate parent companies in a specifc investee company, from the subgroup perspective.

The sum of the weighted investment shares in a specific investee unit that are owned by all immediate upper units in a consolidation group.

The value of the share of an immediate upper unit's investment book value that belongs to the consolidation group as according to the group share.

The hidden reserves (also referred to as fair value adjustments) are the difference between the value of a balance sheet item at the time of consolidation and its value on the balance sheet of the inv [..]

The representation of a structure.

A means for classifying and ranking consolidation groups within a hierarchy of consolidation groups.

The order of hierarchy levels defined for each dimension.

An orderly web of consolidation units and groups.

An interpretation of translated financial statement figures that is equivalent to those of financial statements produced in reporting currency.

An activity in consolidation of investments in which the equity of the acquired company is passed to a company that is situated on the same level of the group hierarchy as the acquired company itself.

A consolidated group that consists of multiple parent companies.

Combination or association of two or more legal economic entities, in which each company retains its separate legal identity and does not become dependent on another company of the group.

The elimination of all intercompany (IC) transactions based on trade goods and services that affect the creation of consolidated financial statements.

A company within a group that has any type of trading relationship with another company within the group.

A comparison of revenue and expense of an accounting period to determine the net income or loss of the company and its sources.

Elimination of all effects on consolidated financial statements based on the exchange of goods and services that took place between internal trading partners.

A situation that occurs when internal trading partners buy and sell goods and services from each other.

The sum of all the individual financial statements (corporate valuation) that have been through currency translation.