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ABNAN Revenue from post-capitalization concept

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Dear Gurus,

 

I would like some light on the ABNAN - Post capitalization, regarding its accounting posting.

 

SAP posts like below.

 

70 / Asset      / 1000,00  /  CAP

75 / Ac. Dep   / 50,00     / Accumulated Depreciation

50 / P&L         / 950,00   / Revenue from Post Capitalization (or the contra account informed in ABNAN)

 

My question is regarding "Revenue from Post Capitalization". What is the use of it? Is there examples?

 

Ex. Lets say that after the anual Inventory, only one asset was found which was not entereded in the system.

 

Thus, via ABNAN is possible to post the accumulated depreciation since the assets inicial useful life + its CAP value.

 

However what about the Revenue from Post Capitalization? I don't see a 'Revenue' in this scenario...

 

Thank you in advance!


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