ECD0038_ERROR_I051_DUPLICITY_COD_CCUS

CONTENTS

01. OVERVIEW

Document to answer any questions concerning the error of key COD_CUS in layout 9 of ECD 2020. 

02. EXAMPLE

Exporting the ECD (CTBS001) generates the ERRO I051- DUPLICIDADE COD_CCUS

03. MAIN CONCERNS

The modification of the key of record I051 as of layout 9 implies that a ledger account (I050)/cost center (I051) can only be mapped to a referential account. This means that each cost center of a ledger account must match only one referential account.

Example:

You can see that the same cost centers 123, 456, and 789 map to the same referential, because the ledger accounts they relate to are different.

On the other hand, the example below cannot be performed in layout 9:

In this case, the Ledger Account/Cost Center set maps to more than one referential, and that is not possible as of layout 9.

Solution

For the chart of accounts (CT1) that contains the same cost center related to different reference accounts, there must be an adjustment to the entries (CT2) pertaining 2020 and a new binding of the reference chart (CVD).  However, if the base has calculation of results (CTBA211), do the following:

• Reverse the calculation (CTBA215)
• Adjust the entries (CT2), mapping the cost centers by account, in accordance with reference account, and/or creating new cost centers if needed.
• Make sure balances are reprocessed (CTBA190)
• Calculate results (CTBA211)
• New binding of reference chart (CTBA020- CVD) using only one reference account per cost center.
• ECD bookkeeping (CTBS001)

I still don't understand whether I fit this scenario. How can I know?

For example, a customer submits the ECD with cost center.

Cost Centers 123 are used in entries for CASH account (101010102) as well as for revenue account (301010115). 

Upon associating the reference account, there will be different reference accounts with the same cost center (123). This type of scenario will no longer be accepted by Tax Authorities, because there will be one reference account for Asset account and another for Result account. 

What does the ECD manual say?

"... The Balance Sheet and the Accounting Statement can be calculated in definitive form (from the ECD, regardless of information provided in the ECF), the integration between the ECD and the ECF is facilitated, and the complexity of the ECF will be reduced, making the goals of simplifying bookkeeping feasible. On the other hand, some legal entities will be affected by the change and will have to adjust their cost centers or generate new ones, so that each one corresponds to only one referential account for the purposes of generating the ECD for the calendar year 2020, to be delivered by May of the following year, and subsequent bookkeeping."

ECD Manual page 41:

http://sped.rfb.gov.br/pasta/show/1569

In Protheus, why must I do a new binding (CVD)?

This new binding is required, because this change is from layout 9. If you need to replace the previous bookkeeping, the systemic history must be kept as originally delivered.  

How must I do the new binding?

https://tdn.totvs.com/x/NzMNJ

Can I have more than one cost center associated with the same ledger account?

Yes, provided the cost centers mapped for reference account X are not the same associated with reference account Y.

Example:

05. TABLES

• Not Applicable