# SAP Special G/L Indicators Reference (Down Payment, Guarantee, Bill of Exchange) > Source: https://netray.co/tools/sap-special-gl-indicators-reference > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A quick lookup of special G/L indicators by account type, with what they are used for and how they differ from normal postings. ## Category sap ## Erp SAP ECC / S/4HANA ## Audience - SAP FICO consultant - AP accountant - AR accountant ## Tool **Kind:** worksheet **Mode:** reference **Columns:** #### Account type **Key:** acct **Type:** text #### Indicator **Key:** ind **Type:** text #### Meaning **Key:** meaning **Type:** text #### Posting nature **Key:** stat **Type:** text #### Practical note **Key:** note **Type:** text **Rows:** **Acct:** Vendor (K) **Ind:** A **Meaning:** Down payment on account **Stat:** Real posting **Note:** Posted to a special G/L reconciliation account, shown separately on the balance sheet **Acct:** Vendor (K) **Ind:** F **Meaning:** Down payment request **Stat:** Statistical (noted item) **Note:** Triggers the payment run to pay the request; no balance sheet effect **Acct:** Vendor (K) **Ind:** G **Meaning:** Guarantee received **Stat:** Statistical **Note:** Memo item that records a guarantee, no ledger impact **Acct:** Vendor (K) **Ind:** H **Meaning:** Security deposit **Stat:** Real posting **Note:** Money held as a deposit, usually reported apart from trade payables **Acct:** Vendor (K) **Ind:** W **Meaning:** Bill of exchange **Stat:** Real posting **Note:** Used when payment is made by bill of exchange **Acct:** Customer (D) **Ind:** A **Meaning:** Down payment received **Stat:** Real posting **Note:** Offset against the final invoice with F-39 (clear down payment) **Acct:** Customer (D) **Ind:** F **Meaning:** Down payment request **Stat:** Statistical (noted item) **Note:** Triggers dunning for the request and has no balance sheet effect **Acct:** Customer (D) **Ind:** E **Meaning:** Reserve for bad debt **Stat:** Real posting **Note:** Provision tied to a customer's open items **Acct:** Customer (D) **Ind:** G **Meaning:** Guarantee given **Stat:** Statistical **Note:** Memo item that records a guarantee, no ledger impact **Acct:** Customer (D) **Ind:** H **Meaning:** Security deposit **Stat:** Real posting **Note:** Money received as a deposit **Acct:** Customer (D) **Ind:** W **Meaning:** Bill of exchange receivable **Stat:** Real posting **Note:** Records receipt of a bill, can be discounted at a bank **Notes:** Which indicators and reconciliation accounts exist is defined in configuration (table T074 for the special G/L account assignments). Your company may add its own indicators, so always compare with your own system. ## Content **Intro:** Special G/L transactions let you post to a vendor or customer without hitting the normal reconciliation account. They are how SAP handles down payments, deposits and bills of exchange. This table lists the standard indicators and what each one does. **Sections:** #### How to use the table **Body:** Search by indicator letter or by what you want to post, for example down payment. The account type column shows whether the indicator applies to vendors (K) or customers (D). The posting nature column tells you if the entry is a real posting that changes balances or only a statistical memo item. **Bullets:** - Real postings go to a separate special G/L reconciliation account. - Statistical items (requests, guarantees) are memo only. - Down payments must be cleared against the final invoice. #### Real versus statistical postings **Body:** A real special G/L posting changes account balances. A down payment to a vendor (A) debits the vendor in a special reconciliation account and credits the bank, so it appears as an asset-type receivable from the vendor, not as a reduction of trade payables. A down payment request (F) is a noted item: it exists so the payment program can pick it up, but no ledger balance moves until the actual payment is posted. #### Typical process **Body:** For a vendor down payment, finance posts a request, runs the payment program, then posts the vendor invoice. The final invoice is cleared against the down payment through the clearing function so that only the remaining amount is paid. For customer down payments, the same logic applies in reverse. Taxes on down payments depend on local rules, so configure tax handling with your tax adviser. #### Common mistakes **Body:** The most common mistake is posting a down payment as a normal payment on account, which hides the item in trade payables or receivables and breaks the aged balance report. Another is forgetting to map the special G/L indicator to a reconciliation account for the company code, which blocks posting. Also check that balance sheet reporting maps special G/L accounts to the intended line. **Cta:** If special G/L items cause reconciliation questions at close, Netray can discuss a read-only reporting layer that lists open down payments by vendor and age straight from your SAP tables. **Faq:** #### What is the difference between special G/L and normal postings? **Answer:** Normal postings use the standard reconciliation account of the vendor or customer. Special G/L postings use an alternative reconciliation account selected by the indicator, so the item appears separately in the balance sheet and in aging reports. #### Why is a down payment request statistical? **Answer:** A request is not a real obligation yet. It is stored as a noted item so the payment or dunning program can pick it up. The real posting happens when the money is paid or received. #### Where are special G/L indicators configured? **Answer:** In the posting configuration for each account type, including the alternative reconciliation account per company code and chart of accounts. Table T074 stores the G/L assignment, and the indicators themselves are defined per account type. #### How do I clear a down payment? **Answer:** Use the dedicated clearing transaction for the account type (for example F-54 for vendor down payments or F-39 for customer down payments), which offsets the down payment against the invoice and posts any difference. ## Search terms sap special gl indicators, sap special gl indicator a f h, sap down payment special gl, sap special gl transactions list, sap bill of exchange special gl w, sap f-48 f-47 down payment, sap special gl reconciliation account, sap fi special gl indicator vendor customer --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json