How To Fix UCS0090 - Balance sheet items for deferred taxes overlap

SAP Error Message - Details

• Message type: E = Error

• Message class: UCS0 - Messages for Status Management

• Message number: 090

• Message text: Balance sheet items for deferred taxes overlap

What causes this issue?

Balance sheet items for deferred taxes are defined at various points in
customizing:
In the customizing table intended for this, by assigning the balance
sheet items to a triggering item
In the special FS items (global or document type-specific)
A prerequisite for the correct revaluation of the deferred taxes in the
case of tax rates that change over time is that the balance sheet items
do not overlap with respect to these two customizing entries.

System Response

Due to the overlapping of the balance sheet items for deferred taxes,
the system cannot uniquely determine the origin of the items from the
customizing. The system cannot therefore carry out a revaluation of
deferred taxes.

How to fix this error?

Define the balance sheet items for deferred taxes in the assignment
table and in the special items in such a way that these two subsets of
the tax items do not overlap.

Procedure for System Administrators

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

Error message extract from SAP system. Copyright SAP SE.

Smart SAP Assistant

• What is the cause and solution for SAP error message UCS0090 - Balance sheet items for deferred taxes overlap ?

  The SAP error message UCS0090, which states "Balance sheet items for deferred taxes overlap," typically occurs in the context of financial accounting and reporting, particularly when dealing with deferred tax assets and liabilities. This error indicates that there is an inconsistency or overlap in the balance sheet items related to deferred taxes, which can lead to inaccuracies in financial reporting.
  Cause:
  
  Overlapping Entries: The error often arises when there are overlapping entries for deferred tax assets and liabilities in the balance sheet. This can happen if the same tax item is recorded in multiple places or if there are conflicting entries.
  Incorrect Configuration: The configuration settings for deferred taxes in the SAP system may not be set up correctly, leading to conflicts in how deferred tax items are recognized and reported.
  Data Entry Errors: Manual data entry errors can also lead to overlaps, such as entering the same deferred tax item multiple times or incorrectly categorizing them.
  Changes in Tax Regulations: Changes in tax laws or regulations that affect how deferred taxes are calculated or reported can also lead to discrepancies.
  
  Solution:
  
  Review Entries: Check the balance sheet items related to deferred taxes to identify any overlapping entries. Ensure that each deferred tax asset and liability is recorded only once and is correctly categorized.
  Adjust Configuration: If the issue is related to configuration, review the settings for deferred taxes in the SAP system. Ensure that the tax codes, account assignments, and other relevant settings are correctly configured.
  Data Cleansing: Clean up any duplicate or incorrect entries in the system. This may involve deleting or adjusting entries that are causing the overlap.
  Consult Documentation: Refer to SAP documentation or help resources for guidance on how to properly configure and manage deferred taxes within the system.
  Run Reports: Use SAP reporting tools to generate reports on deferred tax items to identify discrepancies and overlaps. This can help in pinpointing the source of the error.
  Seek Expert Help: If the issue persists, consider consulting with an SAP expert or a financial accountant who specializes in deferred taxes to get a more in-depth analysis and resolution.
  
  Related Information:
  
  Deferred Taxes: Deferred tax assets and liabilities arise due to temporary differences between the accounting treatment of certain items and their treatment for tax purposes.
  SAP Modules: This error is typically encountered in the SAP FI (Financial Accounting) module, particularly in the context of tax accounting.
  Transaction Codes: Familiarize yourself with relevant transaction codes in SAP that deal with tax reporting and balance sheet management, such as FBL3N (G/L Account Line Items) or S_ALR_87012301 (Balance Sheet).
  
  By addressing the underlying causes and following the suggested solutions, you should be able to resolve the UCS0090 error and ensure accurate financial reporting in your SAP system.