SAP Modules in Depth: Master Data, Documents, Tables, Transactions, and Configuration
Every SAP module a DoD ERP uses, each described the same way: purpose, organizational units, master data, document flow, tables, transactions, key configuration, integration, and audit notes.
SAP modules are views over one database. A goods receipt in Materials Management writes a material document, an accounting document, a Funds Management line, and a Controlling line in one update. The module boundaries matter for configuration and authorization. They do not matter for data consistency.
Figure SM-1Module integration: which component posts to which ledger
Funds Management is updated by every component that carries a fund, funds center, or commitment item. The arrows show the main document flows only.
Table SM-1Module scope by DoD SAP system
Module
GFEBS
Navy ERP
GCSS-Army
LMP
DLA EBS
FI General Ledger
Core
Core
Finance component
Core
Core
FI Accounts Payable and Receivable
Core
Core
Limited
Core
Core
FI Asset Accounting
Core
Core
Not the property book
Core
Used
PSM Funds Management and US Federal
Core
Core
Finance component
Used
Public sector finance added in 2010
Controlling
Core
Core
Used
Core
Core
Project System
Core
Core
Limited
Core
Limited
MM Purchasing
Core
Core
Core
Core
Core, with eProcurement
MM Inventory Management
Limited
Core since the supply release
Core
Core
Core
Sales and Distribution
Reimbursable orders
Core
Stock transport and issues
Core
Core
Plant Maintenance
Used for real property
Used
Core
Core for depots
Limited
Production Planning
No
Limited
MRP for shop stock
Core for depots and arsenals
Planning add-ons
Warehouse Management
No
Used
Used at supply support activities
Used
Distribution handled by a separate DLA system
Real Estate
Core for real property
No
No
No
Real property added in 2009 and 2011
Defense Forces and Public Security
No
No
Core
No
No
Scope labels are this site's reading of public program descriptions, DoD IG reports, and public transaction lists. "Core" means the function is central to the program's published purpose. Program offices hold the authoritative list.
2. FI General Ledger (FI-GL)
Table SM-2FI-GL module profile
Aspect
Detail
Purpose
Record every proprietary and, with the federal extension, budgetary posting in balanced documents, and produce the trial balance.
Organizational units
Company code, chart of accounts, ledger, business area, segment, profit center.
Master data
G/L account at chart level (SKA1) and company code level (SKB1). In a DoD system the account number carries the six-digit USSGL account and the four-digit DoD extension.
Documents
Header BKPF, lines BSEG. Ledger view in FAGLFLEXA (ECC new G/L) or ACDOCA (S/4HANA). Parked documents in VBKPF and VBSEG* until posted.
Document types and number ranges. Posting keys. Field status groups. Tolerance groups. Ledgers and ledger groups. Document splitting characteristics, which in public sector are fund and business area. Open item management. Financial statement versions.
Integration
Receives automatic postings from MM, SD, AA, HR, and CO real-time integration. Sends every line with an FM account assignment to Funds Management.
Special purpose ledger
FI-SL holds user-defined ledgers fed from FI. DoD IG reported that GFEBS used Special Ledger 95 for Treasury reporting and added a Z1 ledger in April 2010 for DoD reporting attributes.
Audit notes
Manual journals are documents whose AWTYP is BKPF with a manual document type. Parked documents are not in balances. Posting period control in T001B is the cutoff control.
Table SM-3Common FI document types and posting keys
Code
Kind
Meaning
SA
Document type
G/L account document
AB
Document type
Accounting document, used for clearing and transfers
Stock inward movement debit / stock outward movement credit
These are SAP-delivered values. The GFEBS desktop procedures show program-specific document types as well, such as SB for G/L postings and MP for miscellaneous payments.
3. FI Accounts Payable (FI-AP)
Table SM-4FI-AP module profile
Aspect
Detail
Purpose
Hold vendor accounts, record invoices and credit memos, and pay them.
Master data
Vendor master in three segments: general LFA1, company code LFB1, purchasing LFM1. Bank details in LFBK. Account group KTOKK controls numbering and field status. The reconciliation account in LFB1-AKONT is the payables G/L account.
Documents
Invoices arrive from logistics invoice verification (MIRO), direct entry (FB60), or interface. Each creates a vendor line in BSEG and an open item in BSIK. Payment clears it and moves it to BSAK.
Payment run
F110: parameters, proposal, edit, payment run, payment medium. Results in REGUH and REGUP. Payment file through the payment medium workbench or a custom extract to the disbursing system.
Payment methods and house banks (FBZP). Terms of payment. Tolerances. Dual control for sensitive vendor fields. Duplicate invoice check on the vendor master.
Federal functions
Prompt Payment Act due date and interest penalty, fast pay, payment statistical sampling, Treasury confirmation, vendor data from the central contractor registration. See the federal page.
Audit notes
Payee changes are in CDHDR and CDPOS under object class KRED. One-time vendor payments carry the payee on the document in BSEC. Where disbursing is external, the clearing document is posted from a returned file and should carry the Treasury or disbursing voucher reference.
4. FI Accounts Receivable (FI-AR)
Table SM-5FI-AR module profile
Aspect
Detail
Purpose
Hold customer accounts, record bills and collections, age and dun receivables.
Master data
Customer master KNA1, KNB1, sales data KNVV. Federal customers carry a trading partner in VBUND.
Documents
Bills come from SD billing (VF01) or direct entry (FB70). Open items in BSID, cleared items in BSAD.
Dunning procedure, interest calculation, payment terms, tolerance and write-off limits, lockbox or collection file processing.
Federal functions
IPAC collections, SF 1080 and SF 1081 billing and transfer forms, Treasury Offset Program referral, Treasury Report on Receivables. The GFEBS role map lists custom transactions for the 1080 and 1081 extracts and for the receivables report.
Audit notes
Reimbursable receivables must tie to unfilled customer orders and earned revenue. Intragovernmental receivables need the trading partner for eliminations. DoD IG found $48.7 billion reported from GFEBS without a trading partner in fiscal year 2010.
5. FI Asset Accounting (FI-AA)
Table SM-6FI-AA module profile
Aspect
Detail
Purpose
Hold the fixed asset subledger: acquisition, transfer, retirement, depreciation, and construction in progress.
Organizational units
Chart of depreciation with depreciation areas. Area 01 normally posts to the general ledger.
Master data
Asset class ANKA sets account determination and default depreciation terms. Asset master ANLA, time-dependent data such as cost center and fund in ANLZ, depreciation terms in ANLB.
Documents
Asset line items ANEP with header ANEK. Annual values ANLC. Periodic depreciation ANLP. Each posting also creates an FI document.
Account determination (AO90). Depreciation keys. Capitalization thresholds through maximum low-value amounts and screen rules. Asset under construction settlement profile. Transaction types TABWA.
Integration
Purchase orders with account assignment category A capitalize directly. Projects and orders settle to assets under construction, then to final assets. Equipment in Plant Maintenance can synchronize with the asset master.
Audit notes
Existence, completeness, and valuation of General PP&E depend on the asset master agreeing to the accountable property system. DoD IG reported that a GFEBS real property universe differed from the DDRS trial balance by $2.0 billion in acquisition cost at June 30, 2018, and that in-house construction costs were not flowing to project construction-in-progress accounts.
6. Bank accounting and cash (FI-BL)
Table SM-7FI-BL module profile
Aspect
Detail
Purpose
House banks, payment media, check register, bank statement processing.
Main tables
T012, T012K, BNKA, PAYR, FEBKO, FEBEP
Main transactions
FI01 to FI03, FI12, FCH1, FCHN, FF_5, FEBAN
Federal difference
A federal entity does not hold commercial bank balances for appropriated funds. Cash is Fund Balance with Treasury, USSGL 1010, by Treasury account symbol. The house bank and bank clearing accounts represent the disbursing office and disbursements in transit.
Audit notes
The reconciliation is to Treasury, not to a bank statement. The GFEBS role map shows a cash balancing activity built on custom DCAS extract and identification transactions and SF 1081 processing.
7. Funds Management (PSM-FM) and US Federal (PSM-FG)
Table SM-8PSM-FM and PSM-FG module profile
Aspect
Detail
Purpose
Control and report the use of budget authority by fund, organization, and object, and derive the USSGL budgetary accounts.
Organizational units
FM area, assigned to company codes and controlling area.
Master data
Fund FMFINCODE, funds center FMFCTR in a hierarchy, commitment item FMCI, functional area TFKB, funded program FMMEASURE, budget period, grant. Application of funds in the federal extension.
Budget
Budget Control System: entry documents FMBH and FMBL, totals FMBDT, availability control ledger FMAVCT.
Commitments and actuals
Commitment line items FMIOI, actual line items FMIFIIT, totals FMIT. Earmarked funds documents KBLK and KBLP.
Update profile, which decides when each value type consumes budget. Derivation strategy. Budget categories and types. Availability control tolerance profiles and activity groups. Budgetary ledger account derivation.
Integration
Updated by purchasing, FI, CO, travel, and payroll postings. Feeds the budgetary ledger and the federal reporting ledgers.
Collect cost by responsibility and by purpose, allocate it, and settle it. In a federal system this supports the Statement of Net Cost and reimbursable pricing.
Organizational units
Controlling area, assigned to company codes. Operating concern is rarely used in DoD.
Master data
Cost center CSKS in a standard hierarchy. Cost element CSKA and CSKB: primary elements mirror G/L expense accounts, secondary elements exist only in CO. Activity type CSLA. Statistical key figure. Internal order AUFK. Groups stored as sets in SETHEADER, SETNODE, SETLEAF.
Documents
Header COBK, line items COEP, totals COSP for primary and COSS for secondary costs. Commitments in COOI.
Main transactions
KS01 to KS03, KO01 to KO03, KA01, KL01, KB21N, KB11N, KSU5, KSV5, KO88, KSB1, KOB1, OKP1
Key configuration
Order types and settlement profiles. Allocation cycles T811C and T811S. Activity prices. Real and statistical account assignment rules. Period lock.
Integration
Every expense posting needs one real cost object. The cost object usually drives the FM account assignment through FMZUOB or derivation rules.
DoD specifics
The GFEBS role map lists custom cost center attribute tables for unit identification code, table of distribution and allowances, program area, and organization identifiers. That shows how Army force structure is attached to cost centers.
Audit notes
Secondary allocations move cost without an FI document in classic CO. Reconcile CO to FI with the reconciliation ledger in classic G/L, or real-time integration in the new G/L. In S/4HANA both are in ACDOCA.
9. Project System (PS)
Table SM-10PS module profile
Aspect
Detail
Purpose
Plan, fund, and track cost for projects: construction, modernization, research, and reimbursable work.
Master data
Project definition PROJ. WBS elements PRPS in a hierarchy PRHI. Networks and activities for scheduling. System and user status in JEST.
Documents
Costs and commitments post to WBS elements through CO. Project totals in RPSCO. Budget in BPGE and BPJA.
Main transactions
CJ20N, CJ01 to CJ03, CJ30, CJ32, CJ88, CJI3, CJI5, CN41
Key configuration
Project profile, coding mask, status profile, settlement profile, budget profile and availability control, results analysis.
DoD specifics
GFEBS procedures show the funded program set to the same value as the WBS element, for example S.0000056, with the project released and a user status of funded before it can be charged. The budget for it is loaded in FMBB.
Audit notes
Construction in progress sits on WBS elements until settled to an asset under construction and then to a final asset. Late settlement overstates construction in progress and understates depreciation.
10. MM Purchasing (MM-PUR)
Table SM-11MM-PUR module profile
Aspect
Detail
Purpose
Record requirements, commitments, obligations, and contract data.
Organizational units
Purchasing organization, purchasing group, plant.
Master data
Vendor purchasing data LFM1, info records EINA and EINE, source list EORD, material group T023, service master.
Documents
Requisition EBAN with account assignment EBKN. Purchasing document EKKO, EKPO, EKKN, EKET. Category in EKKO-BSTYP: F purchase order, K contract, L scheduling agreement, A request for quotation. History EKBE.
Document types and number ranges. Account assignment categories: K cost center, P project, F order, A asset. Item categories: standard, D service, B limit. Release strategies with classification. Tolerance keys. Field selection.
Integration
Each account-assigned item updates FM (FMIOI value type 50 for requisitions, 51 for orders) and CO commitments (COOI). Availability control runs at save.
DoD specifics
Contracts are written in separate contract writing systems. The award comes back by interface and creates or updates the purchase order. GFEBS procedures show requisition types for the standard procurement system, miscellaneous pay, and outbound MIPRs, with funds certification as a release step in ME54N and contract number and line item stored on customer data tabs.
Audit notes
The purchase order is the obligation record. It must agree with the contract in the contract repository by number, line, amount, and funding citation. Old open items with the delivery-completed or final-invoice indicator unset are deobligation candidates.
11. MM Inventory Management and valuation (MM-IM)
Table SM-12MM-IM module profile
Aspect
Detail
Purpose
Record every stock movement by quantity and value.
Organizational units
Plant, storage location, valuation area, which is normally the plant.
Master data
Material master by view: basic MARA, plant MARC, storage location MARD, accounting MBEW. Batch MCHA. Serial numbers linked to equipment.
Documents
Material document MKPF and MSEG, or MATDOC in S/4HANA. The movement type BWART decides quantity and value updates and the account determination.
Movement types T156. Automatic account determination OBYC using valuation class and transaction keys such as BSX stock, WRX GR/IR clearing, GBB offsetting, PRD price difference. Price control: standard or moving average.
Integration
A valuated movement creates an FI document with AWTYP MKPF. Issues to cost centers and orders create CO and FM lines.
Audit notes
Inventory and operating materials and supplies are valued from MBEW. Federal standards call for moving average or historical cost. Standard price with unresolved price differences is a recurring finding. Physical inventory documents IKPF and ISEG are the count evidence.
Table SM-13Movement types seen most often in logistics-to-finance tracing
Movement type
Meaning
Accounting effect
101 / 102
Goods receipt for purchase order / reversal
Stock or expense debit, GR/IR clearing credit
103 / 105
Receipt into blocked stock / release from blocked stock
Value posts at 105
122
Return delivery to vendor
Reverses the receipt
201 / 202
Issue to cost center / reversal
Expense debit, stock credit
221 / 222
Issue to project / reversal
Project cost debit, stock credit
261 / 262
Issue to order / reversal
Order cost debit, stock credit
301 / 311
Transfer plant to plant / storage location to storage location
Value moves between plants for 301. No value change for 311.
351
Goods issue to stock in transit for a stock transport order
Stock in transit
501
Receipt without purchase order
Stock debit, offset credit
551
Scrapping
Loss debit, stock credit
561
Initial entry of stock balances
Used at data conversion
601
Goods issue for delivery
Cost of goods sold debit, stock credit
701 / 702
Physical inventory gain / loss
Inventory adjustment
12. Invoice verification and services (MM-IV, MM-SRV)
Table SM-14Logistics invoice verification and service entry profile
Aspect
Detail
Purpose
Match the vendor invoice to the order and the receipt, and record acceptance of services.
Documents
Invoice document RBKP and RSEG, with an FI document of type RE. Service entry sheet ESSR with lines ESLL, accepted with a material document.
Main transactions
MIRO, MIR7, MIR4, MRBR, MR8M, MR11, ML81N
Key configuration
Tolerance keys for price, quantity, and date variances. Payment block reasons. GR-based invoice verification flag on the order item. Evaluated receipt settlement.
How the match works
Receipt debits stock or expense and credits GR/IR clearing. Invoice debits GR/IR clearing and credits the vendor. A balance left on GR/IR clearing is goods received and not invoiced, or invoiced and not received.
DoD specifics
Invoices and receiving reports usually arrive from the invoicing and acceptance system by interface and post through IDocs or BAPIs. GFEBS procedures show manual MIGO with movement type 101 and MIRO for locally entered cases.
Audit notes
Blocked invoices in RBKP_BLOCKED and aged GR/IR balances are accrual and cutoff indicators. MR11 write-offs of GR/IR differences need approval evidence.
13. Sales and Distribution (SD)
Table SM-15SD module profile
Aspect
Detail
Purpose
In a working capital fund, sell supplies and services to customers. In a general fund system, manage reimbursable orders and bill for them.
Organizational units
Sales organization, distribution channel, division, which together form the sales area.
Documents
Sales order VBAK and VBAP. Delivery LIKP and LIPS. Billing VBRK and VBRP. Document flow VBFA. Pricing conditions KONV.
The customer order is a sales order that carries the customer funding document. Work is charged to a WBS element or order. Resource-related billing (DP91, DP96) turns the costs into a billing request and then a bill. The bill posts revenue and a receivable or an IPAC collection.
DoD specifics
GFEBS procedures show sales orders for direct cite and reimbursable work, approval by entering a condition value in VA02, a fund for automatic reimbursable authority, and custom reimbursable status reports. Payment methods identify IPAC and SF 1080 collections.
Audit notes
Unfilled customer orders, USSGL 4221 and 4222, must agree with open sales order values. Revenue must match costs incurred on the linked cost object.
14. Plant Maintenance and Production (PM, PP)
Table SM-16PM and PP module profile
Aspect
Detail
Purpose
Maintain equipment and facilities, and run depot repair and manufacturing.
Master data
Functional location IFLOT, equipment EQUI with time segments EQUZ, bills of material STKO and STPO, task lists PLKO and PLPO, work centers CRHD, maintenance plans MPLA and MPOS, measuring points IMPTT.
Documents
Notification QMEL. Order AUFK with AFIH for maintenance or AFKO and AFPO for production. Operations AFVC. Reservations RESB. Confirmations AFRU.
Order types, planning plants, settlement rules, costing variants, activity prices for labor, confirmation parameters, MRP types.
Integration
Parts issued to an order post movement type 261. Labor confirmations post activity allocation from the work center cost center. The order settles to a cost center, WBS element, asset, or to inventory for repaired items.
DoD specifics
The public GCSS-Army maintenance transaction reference lists standard PM transactions next to Army custom reports for equipment status and overage reparables, and Defense Forces transactions for equipment and material situation.
Audit notes
Work in process at depots is order cost not yet settled. Repair cost capitalized to inventory depends on settlement rules and on carcass and reparable pricing.
15. Real Estate (RE-FX)
Table SM-17RE-FX module profile
Aspect
Detail
Purpose
Hold real property inventory and contracts: sites, buildings, land, usable spaces, leases, and occupancy agreements.
Master data
Business entity VIBDBE, building VIBDBU, land VIBDPR, rental object VIBDRO, architectural objects VIBDAO, measurements VIBDMEAS. Business partners in BUT000.
Documents
Contract VICNCN with conditions VICDCOND and cash flow VICDCFPAY. Periodic posting creates FI documents.
The GFEBS role map places real property under RE-FX, with custom transactions to create installations and business partners and to produce the DD Form 1354 transfer and acceptance of real property and the DA Form 337 for disposal. Each real property object links to an asset master for valuation.
Audit notes
The real property unique identifier, facility number, acquisition cost, and placed-in-service date must be complete and must agree between the RE object, the asset master, and the accountable property system of record.
16. Time, labor, and personnel (HCM, CATS)
Table SM-18HCM and CATS module profile
Aspect
Detail
Purpose
Record working time against cost objects. Full SAP payroll is not used for DoD civilian or military pay.
Master data
Mini personnel master: infotypes 0000, 0001, 0002, 0105 in PA* tables. Organizational management objects in HRP1000 and HRP1001.
Documents
Time sheet records CATSDB. Transfers to Controlling create activity allocations. Transfers to PM or PS create confirmations.
Main transactions
CAT2, CAT3, CAT7, CAT5, PA20, PA30
DoD specifics
Civilian pay is computed in the Defense Civilian Pay System. The ERP receives payroll results by interface and posts expense and liability. Labor distribution to cost objects comes from the time system or from CATS. The GFEBS role map lists a custom payroll interface error transaction.
Audit notes
Payroll expense in the ledger must reconcile to the payroll system gross-to-net file by pay period. DoD IG counted 148 noncompliant civilian pay postings and 223 noncompliant military pay postings in its 2019 review of GFEBS posting logic.
17. Defense Forces and Public Security (DFPS)
Table SM-19DFPS industry solution profile
Aspect
Detail
Purpose
Add military organization and deployment concepts to SAP logistics: force elements, authorized and actual equipment, support relationships, deployed operation with temporary disconnection.
Objects
Force element as an extension of the organizational unit. Structures for peacetime and operations. Material and equipment situation by force element. Transactions and tables sit in the /ISDFPS/ namespace.
Main transactions
/ISDFPS/LSP2 logistical mission support, /ISDFPS/DISP_EQU_SIT, /ISDFPS/DISP_MAT_SIT, /ISDFPS/SREL1 support relationships, /ISDFPS/TOEP2
DoD specifics
These transactions appear in the public GCSS-Army maintenance transaction reference, which is direct evidence that GCSS-Army uses the Defense Forces solution.
Audit notes
Authorized versus on-hand equipment by force element supports existence and completeness testing of general equipment and of operating materials and supplies held by units.
18. Technical and analytical components
Table SM-20Supporting SAP components around the ERP
Component
Role
Where it shows up in DoD programs
Business Warehouse (BW) and BusinessObjects
Data warehouse and reporting. Extractors load ERP data to InfoProviders. Queries run in BEx or web reporting.
GFEBS training material refers to BEx web reports for Funds Management. The GFEBS role map has steps to upload plan data to SAP BI.
Process Integration or Process Orchestration (PI/PO)
Message mapping and routing between SAP and other systems.