F.19 — GR/IR Clearing Account Regrouping
F.19 analyses the GR/IR clearing account at period end and posts regrouping entries so that goods delivered but not yet invoiced appear as a liability and goods invoiced but not yet delivered appear as an asset. The postings are typically reversed at the start of the next period, so the clearing account itself keeps working normally.
Analyses the GR/IR clearing account at period end and regroups balances so goods received but not invoiced and invoices received but not delivered are presented separately in the balance sheet.
Published 31 Oct 2026· 548 words
What F.19 is for
A single GR/IR account nets two different situations: receipts waiting for invoices and invoices waiting for receipts. Netting them understates both liabilities and assets in the balance sheet. F.19 looks at the open items per purchase order item and posts adjustment entries to separate accounts for each situation, which gives auditors and finance a correct presentation without changing the operational clearing process.
When it is used
It is part of the month-end or year-end closing checklist in companies using the classic GR/IR regrouping approach. The run usually follows invoice entry cut-off and any MR11 clearing, so that only genuine timing differences are regrouped. The resulting entries are reversed on the first day of the next period, either automatically through the program settings or with a reversal run.
How it is used in practice
Enter the company code, the GR/IR account, the key date and the posting parameters, including the reversal date. Run it first as a simulation and check the regrouping by vendor and purchase order. Account determination for the target and adjustment accounts is configured in the FI account settings for GR/IR regrouping. After posting, compare the balance sheet presentation with the GR/IR analysis used by purchasing.
Fields and objects that matter
- Company code, GR/IR account and key date of the analysis
- Posting and reversal dates so the adjustment does not stay in the next period
- Target and adjustment accounts from the GR/IR regrouping account determination
- Simulation or test option, used before the update run
How to prove it in the data
Compare the GR/IR account balance in FBL3N or FAGLB03 with the regrouping log for the same key date: the regrouped amounts per vendor should add up to the open GR/IR items. After the reversal date, the adjustment accounts should return to zero, while the GR/IR clearing account itself shows the same open items as before the run. Purchase order history in ME23N confirms whether an item is a genuine timing difference or an old residual.
ECC vs S/4HANA
In S/4HANA the regrouping is still available as F.19 in many releases, while newer releases also offer the GR/IR reconciliation apps and a reworked closing approach. Check which method your release and close design use before planning both.
Common pitfalls and how they show up
Most problems come from timing and from mixing regrouping with clearing.
- Forgetting the reversal, so the adjustment doubles in the next period
- Running before invoice cut-off, which regroups items that would have cleared
- Using F.19 to hide old residuals that should be investigated and cleared with MR11
- Missing account determination, causing the run to stop with an error
Whose problem this is
General ledger and closing teams own the run and its account settings. Purchasing and accounts payable own the underlying open items, and external auditors usually review the presentation at year end.
Related SAP objects
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Lessons and topics
Source: ERPClimb — https://erpclimb.com/sap-tcodes/f-19ERPClimb is an independent platform and is not affiliated with SAP SE. Reference pages are written and reviewed by SAP consultants for learning and troubleshooting.