Definicja elimination of IU payables and receivables
The elimination of group-internal (interunit) receivables and payables. The terms "payables" and "receivables" are rather broad. The terms encompass accounts receivable and payable from trade and services, bonds, loans, appropriations, accruals or deferrals,and unearned revenue, as long as they are based on group-internal relationships.
From the group's point of view, the consolidated balance sheet may include only payables to and receivables from consolidation units outside of the group, or units that are not consolidated.
If the valuations of the group-internal debt or receivable items differ between the two consolidation units, a difference occurs during their elimination. The elimination difference can be posted with or without an effect on net income.
Słownik i definicje SAPa na E.