This chapter contains the following topics:
Section 9.1, "Understanding How the System Determines the Due Date for Deferred Payments"
Section 9.4, "Working with Automatic Payment Processing in Argentina"
When you work with deferred payments in Argentina, you can specify the number of days to defer the payment by entering a specific number of days or by setting a processing option that causes the system to add one day to the payment date. You also specify the date type that the system uses as a basis to which to add the number of days to defer the payment.
When you run the Work With Payment Groups program (P04571) for Argentine payments, the system calls the PO - PCG process - ARG program (P76A570). The PO - PCG process - ARG program includes additional processing options that the system uses when it runs calculations for Argentine payments. Processing options in this program enable you to specify the basis date type and whether to automatically add one day to the specified basis date.
You use the Deferred check – ARG 04 program (P76A04722) as the print program for deferred payments in Argentina. When you run the Write process in the Work With Payment Groups program, the system displays Enter Draft Check Days form on which you can enter the number of days to defer the payment when you:
Specify P76A04722 as the payment print program.
Specify a payment instrument with a Special Handling Code of 1.
The system uses a processing option in the PO - PCG process - ARG program to determine whether to add the specified days to the payment date that is specified in the processing options, or to the latest due date on the vouchers in the payment group. In this document, the date type that you select is referred to as the basis date.
Instead of entering the number of deferred days during the Write process, can specify in a processing option whether to add one day to the basis date that you selected. The system uses the value in the processing option only when no deferred days are entered during the Write process.
The processing option values that you set in two different programs, and whether you enter a value in the Enter Draft Check Days form affect how the system determines the deferred payment date. Use this table to verify that you have the system set up to use the deferred payment date that you want to use.
| Desired Payment Date | Actions to Perform |
|---|---|
| Add 1 or more days to specified payment date | In the processing options for the P76A570 program:
Enter in the Enter Draft Check Days form the number of days to add to the specified payment date. |
| Add one or more days to latest voucher due date | In the processing options for the P76A570 program:
Enter in the Enter Draft Check Days form the number of days to add to the latest voucher due date. |
| Add one day to specified payment date | In the processing options for the P76A570 program:
Do not enter a value in the Enter Draft Check Days form. |
| Add one day to latest voucher due date | In the processing options for the P76A570 program:
Do not enter a value in the Enter Draft Check Days form. |
| Add no days to specified payment date | In the processing options for the P76A570 program:
Do not enter a value in the Enter Draft Check Days form. |
| Add no days to latest voucher due date | In the processing options for the P76A570 program:
Do not enter a value in the Enter Draft Check Days form. |
To use deferred payments in Argentina:
Set up corresponding versions of the Work With Payment Groups program (P04571) and the PO - PCG process - ARG program (P76A570).
Set the processing options for the corresponding versions of both programs.
Set up a payment instrument for deferred payments in the 00/PY UDC table, and enter 1 in the Special Handling Code field for the payment instrument.
Enter the payment instrument that you set up for deferred payments and enter P76A04722 (Deferred check – ARG 04) as the print program in the Payment Instrument Defaults program (P0417).
Run the Write process in the Work With Payment Groups program.
Enter the number of deferred days in the Enter Draft Check Days form.
The system uses the processing options in the PO - PCG process - ARG program to determine which date to use as the basis date, and adds the number of days that you enter to the basis date. If you enter a value other than 0 in the Enter Draft Check Days form, the system ignores the processing option that enables you to add one day only to the basis date.
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Note: If you select the Latest Voucher Due Date as the basis date, but the resulting date after adding the days during Write process is prior to the payment date specified in the processing options, the system uses the payment date entered in the Payment Date processing option of the PO - PCG Process – ARG program, or the date in the Pay Through Date processing option in the Create Payment Groups Control program (R04570), if you do not specify a payment date in the PO - PCG Process – ARG program, as the deferred payment date.For example, suppose that the latest voucher due date is October 5, and you select to add 2 days to that date to make the deferred payment date October 7. If the date in the Payment Date or Pay Through Date processing option is October 8, then the system processes the deferred payment on October 8. The system uses this logic so that you do not create a payment with an expired due date. |
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Note (Release 9.1 Update): If after date calculations the payment due date and the payment date are identical, the system adds an additional day for the deferred payment regardless of the processing options setup. Legal regulations require that both dates do not match. |
When a supplier who is registered as a small contributor exceeds the annual transaction limit, you must process and withhold amounts for VAT and profit withholdings. You must also process withholdings for small contributors who are not listed as small contributors on the AFIP website.
The system uses the Small Contributors that Exceed the Limit table (F76A405) to hold data about small contributors who must have VAT and profit withholding applied to payments.
The F76A405 table is populated by the system when it determines that a small contributor exceeds the limits. You manually create a record in the F76A405 for suppliers for whom you cannot verify the small contributor status with the AFIP. You use the Small Contrib.under Withhold Obligation program (P76A405) to manually add records.
When you create payment groups in Argentina, the system runs a business function that validates whether a supplier is set up as a small contributor, whether the limits for a 12-month period are exceeded, and whether a record for the small contributor exists in the F76A405 table. If a small contributor exceeds the limit at any time, the transaction that causes the small contributor to exceed the limit and all subsequent transactions must have the withholding for VAT and profit applied. The system performs similar validations for small contributors when you activate the validations in the processing options for the Manual Payment – Withholding Registration - ARG program (P76A0461) and enter a manual payment.
When a small contributor exceeds the limits, the system creates a record in the F76A405 table. The system accesses the records in the F76A405 table when you create payment groups or enter a manual payment and writes a record to the table for suppliers who exceed the limit. If a record exists in the table for a small contributor, the system does not need to perform all of the validations when you create payment groups; it always applies the VAT and profit withholding. For manual payments, the system issues a warning message and requires that you enter information for VAT and profit withholding if a record for the supplier exists in the F76A405 table and the validations were activated in the processing options.
To perform validations and calculate VAT and profit withholding for automatic or manual payments, the system:
| Steps | Description |
|---|---|
| 1. Checks the supplier condition. | The system verifies whether the supplier is set up as a small contributor, and if a small contributor, whether a record for the small contributor exists in the F76A405 table. A record will exist in the F76A405 table if withholding was previously calculated for the supplier because the 12-month amount limit was exceeded, or because you manually added the supplier to the table because you could not verify the small contributor status with the AFIP.
If the supplier is set up as a small contributor and a record exists in the F76A405 table, the system skips the rest of the validations and applies withholding to the current payment when you process automatic payments or manual payments (if you activated the validations in the corresponding processing options). The system also skips the rest of the validations and applies withholding if the supplier is not set up as a small contributor. If the supplier is set up as a small contributor and no record for the supplier exists in the F76A405 table, the system continues with Step 2. |
| 2. Gets the small contributor limits from the F76A050 table. | The system uses the small contributor classification code that you assigned to the supplier to get the invoice limits from the F76A050 table.
Note: The effective date of the limit must be prior to the oldest voucher to process. If the voucher date is prior to the effective date, the system assumes that no limit exists |
| 3. Performs small contributor validations. | The system compares the current transaction to the limits for the 12-month period. If the current transaction does not cause the small contributor to exceed the limits, the system does not perform additional validations and does not apply VAT and profit withholding to the transaction.
If the current transaction causes the small contributor to exceed the limits, the system updates records as described in Step 4. To determine if a small contributor exceeds the 12-month limit, the system accumulates the gross amounts in the Accounts Payable Ledger table (F0411), discards records for which the tax rate area or document type is set up in the 76A/XD or 76A/XT UDC to be excluded, and then uses these factors to process the records:
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| 4. Updates supplier information in the F76A405 table for small contributors who exceed the limits. | If the validations performed in Step 3 determine that the supplier exceeded the 12-month amount, the system adds a record for the supplier to the F76A405 table.
After the system creates a record for a supplier in the F76A405 table, the system always calculates VAT and profit withholding for the supplier for subsequent transactions when you use the automatic payment process. For manual payments, you must manually enter the VAT and profit withholding information. If you do not enter the appropriate information, the system issues a warning message and does not allow you to save the record. |
This section provides overviews of creating payment control groups, writing payments, updating payments, posting automatic payments, and voiding payments; lists prerequisites, and discusses how to set processing options for PO - PCG process - ARG (P76A570).
The Work With Payment Groups program (P04571) selects all of the vouchers with an expiration date that is earlier or the same as the one which is specified in the processing options. If the Pay Through Date processing option is blank, the system uses the payment date from the processing options for the PO - PCG process - ARG program (P76A570), to calculate withholdings and exchange rates.
When you create payment groups, the system generates a standard report showing the vouchers that were selected for the payment. It also generates the Print PCG Detail - ARG report (R760476A), which lists the payment amount and corresponding tax withholdings.
The Print PCG Detail - ARG report lists payment group details:
The bank account that is affected by the payment.
The currency in which the payment is made.
The total amount of the payment.
The name of the payee.
The type of document.
The number of vouchers that are paid.
The company that is assigned to the vouchers.
The invoice number of the vouchers.
The discount, if any.
The vouchers that are selected for the payment and a record for each tax withholding.
These tax withholdings reduce the payment amount and constitute a debt with the Administración Federal de Ingresos Públicos (AFIP) on behalf of a third-party:
Gross income withholding (document type $B).
Profit withholdings (document type $G).
Contractor withholdings (document type $S).
VAT withholdings (document type $I).
Eventual withholdings (document type $A).
The Print PCG Detail - ARG report is not generated if:
The payment amount is negative.
Another payment group is waiting for processing or updating.
The setup for RG 726 is missing.
Country-specific payment group information is saved in these tables:
F04572 Tag Table – ARG (F760472A).
This table contains one record for each payment group payment.
Detail Information Tag Table – ARG (F760473A).
This table contains one record for each tax withholding for individual payments.
For the standard Create Payment Control Groups program to access country-specific information, you must set up corresponding versions of:
For example, if you are using version ZJDE0001 of the Create Payment Control Groups program, the system uses version ZJDE0001 of the PO - PCG process - ARG program.
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Note: Payment accruals are stored in the Profit Withholding - Payments Done table (F760406A). |
You can specify how the system accrues payments by setting the first processing option on the General tab in the PO - PCG process - ARG program (P76A570). Specify one of these options:
Independent Accrual by Company.
The system calculates profit and contractor withholding independently for each company, with no relationship established for payment accruals that exist for other companies or branches. The system accrues completed payments for each transactional company that exists.
Unique Accrual for All Companies.
The system calculates the withholdings based on the sum of all of the accrued payments for all of the companies and branches that exist. No unique accrual of completed payments occurs.
For example, suppose you have two companies, Company A with branch A, and Company B. In this situation, the base for the calculation is the sum of payments that are accrued for Company A, its branch, and Company B.
Accrual by Related Company (Parent Number.)
If you specify Accrual by Related Company for the same organizational structure (Company A with a subsidiary branch, and Company B), two scenarios are possible:
If the withholdings are calculated when a voucher from Company A or its branch is paid, the base for the calculation are payments accrued for Company A and its branch.
The Company B accrual is not part of the calculation.
If the voucher that is being paid belongs to Company B, only its payment accrual determines the withholding amount. Accruals for Company A and its branch are not a part of the withholding calculation.
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Note: If you have two or more contractors with the same tax ID (C.U.I.T.), you must set up a parent/child relationship for the two contractors in the Structure Revisions program (P0150) because the accruals for withholding are maintained by the address book number instead of by the tax ID. You must set the processing option for the payment accrual to 2. |
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Note: The option that you specify in the processing option applies to all withholding calculations for the payment group. For example, in addition to contractor services, the system applies the company payment accumulation method for profit withholding. |
The Create Payment Control Groups program (R04570) calls an Argentina-specific program to determine if withholding applies to a payment and calculate contractor withholding. The program uses the setup from the Contract Services Withholding Percentages program (P760405A) and Contract W/H Exempt Percentage program (P760416A) to determine if withholding applies, then accesses the Contract Withholding – Payments Done table (F76A430) to access the accumulated payment and withholding amounts for the supplier. If the program determines that withholding applies, it makes the calculations.
When you run the Create Payment Control Group program to pay Argentine vouchers that include a contractor withholding concept, the system:
Retrieves setup information for the company and suppler from processing options and the withholding and UTE setup programs.
Processes each voucher line to accumulate the taxable amount.
Adds the base amount of the payment to the accumulated amount for the year to determine whether to apply the withholding percentage to the current payment.
The system maintains one accrued amount record for a supplier no matter that payments are made and withholding is calculated for multiple contractor withholding concepts. For example, suppose Supplier A provides both architecture and engineering services and you assign a different contract withholding concept to the voucher lines for the architecture and engineering services. When you process the payments for the voucher lines, the system adds both amounts to one accrual record to determine whether the supplier has reached the threshold amount at which withholding applies.
To process a payment without including the base payment amount in the accumulated amount, assign a value of blank for the contractor withholding concept. If you need to include the base payment amount in the accumulated amount without calculating withholding, assign a contractor withholding concept that has a zero percent (0%) withholding percentage.
Retrieves the withholding percentage and exempt information and calculates the withholding if applicable.
The system uses this calculation to determine the withholding amount: Withholding amount = ((Accumulated taxable + Voucher taxable) × Withholding percentage) − Accumulated withholding
If the payment has an adjustment, the system adds or subtracts the adjustment amount from the base amount before calculating the withholding amount.
When you pay vouchers that are in a foreign currency, the system calculates the withholding on the foreign amount and uses the currency processing options in the Create Payment Control Groups program to determine how to write the foreign amounts for the payment.
Generates a withholding record with a document type of $S in the A/P Payment Processing - Detail (F04573) table and PCG Detail Information Tag Table (F760473A).
The system writes the amount on which the withholding is based to the Remarks field of the Accounts Ledger table (F0411).
These tables show the setup for the withholding, and the records for the F0411 table and Contractor Services Withholding - Payments Done table (F76A430) when you process vouchers for payment.
Withholding concept setup:
| Concept | Description | Percentage | Threshold Amount (Minimum) |
|---|---|---|---|
| ENG | Engineering | 1.2 | 400,000 |
| ARC | Architecture | 2.5 | 400,000 |
F0411 table records:
| Voucher | Supplier | Concept | Taxable Amount | Withholding | Comment |
|---|---|---|---|---|---|
| #1 | 122 | ARC | 100,000 | 0 | No withholding because the minimum is not met. |
| #2 | 490 | ENG | 500,000 | 6,000 | 500, 000 ×1.2% = 6,000 |
| #3 | 122 | ARC | 350,000 | 11,250 | 450,000 × 2.5% = 11,250
Total of voucher #3 and the accumulated amount from voucher #1 exceeds the minimum, so withholding is calculated. |
| #4 | 122 | ARC | 10,000 | 250 | 460,000 × 2.5% = 11,500 − 11,250 = 250
Voucher #4 is added to the accumulated amount, withholding is calculated on the total, then the amount already withheld is subtracted to get new deduction amount. |
F76A430 table records:
| Supplier | Concept | Year | Taxable | Withholding |
|---|---|---|---|---|
| 122 | ENG | 2010 | 460,000 | 6,000 |
| 490 | ARC | 2010 | 500,000 | 12,500 |
The system determines accumulated amounts and calculates withholding for each member of a temporary enterprise union (UTE), based on the percentage of participation of each member. The amount that accumulates for each UTE member is based on the participation percentage of the member. If your contractor is a member of a UTE and a supplier of contracted services outside of the UTE, the system accumulates the payment amounts for the contractor for both the vouchers paid to the UTE and for the vouchers processed for the individual.
For example, suppose that Supplier 100 is a UTE. Supplier ABC is a member of the UTE, and has a 25% participation rate. When the system accumulates amounts for supplier ABC, it uses 25% of the payments made to Supplier 100, and all of the payment amounts made to Supplier ABC for invoices paid to Supplier ABC for contractor services that are not included in an invoice to the UTE.
A processing option on the PO - PCG process - ARG program (P76A570) enables you to enter the issue place that the program uses to obtain the legal numbers for the VAT and profit withholdings.
If you set up the issue place in the processing option but not in the Certificate Next Number RG 738 (A/P) program (P76A8080), or if the issue place has been set up for a different company or year, the Print PCG Detail - ARG report shows this error: Payment setup error in R.G. 738/99. Review company and issue place numbers.
When necessary, the Remark column indicates that the legal numbering setup for a withholding is missing.
After this error is issued, you must undo the payment group, correct the setup, and recreate the payment group. The same error is reissued if you try to rewrite the payment without carrying out this step.
If the processing option is blank, no validation occurs because the system does not generate legal numbers for withholdings.
The system generates profit and VAT withholding legal numbers when payments are updated and the numbers are printed on each of the certificates below the internal number.
Profit withholding must be deducted from payments made to suppliers. A withholding certificate is given to the supplier along with the payment to explain why the payment was made for a different amount than was requested on the supplier invoice. The system calculates profit withholding when you create the payment group and deducts the resulting amount from the total payment amount.
Using the first processing option for the PO - PCG process - ARG (P76A570) report, you can specify how the system accrues payments. The following list describes the three options:
Independent Accrual by Company.
Profit concept withholding calculations are performed independently for each company, with no relationship established for payment accruals that exist for other companies or branches. For this reason, the system accrues completed payments for each of the companies that has been set up.
Unique Accrual for All Companies.
The calculation for unique accrual profit withholding means that the system calculates the withholdings based on the sum of all of the accrued payments for all of the companies and branches which were previously set up. As a consequence, no unique accrual of completed payments occurs.
Suppose you have set up two companies, Company A with branch A, and Company B. In this example, the base for the calculation is the sum of payments that are accrued for Company A, its branch, and Company B.
Accrual by Related Company (Parent Number.)
If you specify Accrual by Related Company for the same organizational structure (Company A with a subsidiary branch, and Company B), two scenarios are possible:
If the profit withholdings are calculated when a voucher from Company A or its branch is paid, the base for the calculation is payments accrued for Company A and its branch.
The Company B accrual is not part of the calculation.
If the voucher that is being paid belonged to Company B, only its payment accrual determines the withholding amount. Accruals for Company A and its branch are not a part of the withholding calculation.
The Create Payment Control Group program calls the Profit Withholding Calculation business function (B7600380) for Argentine transactions. This business function:
Uses the first character of the Description 2 field of the 76/03 UDC table to determine whether to calculate profit withholding instead.
Uses the gross amount of the voucher for the base amount for the calculations.
Creates a profit withholding document, called $G, for each voucher in the payment.
(Release 9.1 update) Follow the steps to calculate the profit withholding for non-registered supplier:
Set up the supplier as non-registered in the Address Book (P01012) application.
In the Supplier Master (P04012) application, go to the Tax Information tab.
Enter a value in the Person/Corporation field by selecting a record from UDC H00|TA.
(Release 9.1 update) The profit withholding is calculated based on the special handling code from UDC H00|TA for the specified value entered in the Person/Corporation field.
If the special handling code is C, then Corporate percentage is applied, which is setup in the Work With Profit Withholding Percentage (P760403A) application.
If the special handling code is blank or any other value, then Individual percentage is applied, which is setup in the Work With Profit Withholding Percentage (P760403A) application.
The Withholding Calculation business function (B7600350) called by the Create Payment Control Group program runs a validation process and calls additional processing options for payment groups.
The Create Payment Control Group program uses the voucher's invoice date as the payment date for Argentine transactions for small contributors.
When a supplier is a temporary enterprise union (UTE), profit withholding is calculated individually for each member of the UTE and withholding certificates are printed for each member.
The system stores summary information by company, supplier, profit withholding concept, month, and year for each payment that is made. The system also stores summary information about taxable amounts and profit withholdings.
When a payment is made to a UTE, the voucher taxable amount is recorded for the UTE address number and not for the address numbers of the UTE members. For example, suppose that UTE A is paid with a voucher taxable amount of 10,000. Profit withholding amounts are calculated as follows for the UTE members:
| Supplier | Profit Withholding Amount |
|---|---|
| 10 | 12 |
| 20 | 15 |
| 30 | 25 |
If this is the first payment of the month, the system updates the payments summary table:
| Supplier | Taxable Amount | Withholding Amount |
|---|---|---|
| A | 10000 | 0 |
| 10 | 0 | 12 |
| 20 | 0 | 15 |
| 30 | 0 | 25 |
Suppose that a second payment with a voucher taxable amount of 2,500 is made to UTE A during the same month. The system calculates profit withholding amounts as follows for the UTE members:
| Supplier | Profit Withholding Amount |
|---|---|
| 10 | 3 |
| 20 | 4 |
| 30 | 6 |
The system updates the payments summary table:
| Supplier | Taxable Amount | Withholding Amount |
|---|---|---|
| A | 12500 | 0 |
| 10 | 0 | 15 |
| 20 | 0 | 19 |
| 30 | 0 | 31 |
Suppose that a payment without a voucher taxable amount of 3400 and a calculated profit withholding of 20 is made to supplier 10 during the same month. The system updates the payments summary table as follows:
| Supplier | Taxable Amount | Withholding Amount |
|---|---|---|
| A | 12,500 | 0 |
| 10 | 3,400 | 35 |
| 20 | 0 | 19 |
| 30 | 0 | 31 |
When a voucher for a UTE is selected for payment, if UTE member information does not exist for the UTE, the system prints a warning and the user can decide whether to make the payment anyway or undo the payment and include it in a payment group after the UTE member information has been entered.
If the user makes the payment without first entering the UTE member information, any previous payments that were made to the UTE are added to the current payment and the profit withholding amount that is calculated for the combined amount is recorded for the UTE.
When you create payment groups, the system checks whether the supplier is a member of one or more UTEs. If the supplier is a UTE member and another voucher exists in another payment group for the same supplier or to a UTE to which the supplier belongs, the system updates the voucher status to X and excludes the voucher from the payment group.
When a voucher for a UTE member is selected for payment, the system uses these values to calculate profit withholding:
A: Previous payments made to the UTE for the same concept, company, month, and year.
B: Previous profit withholdings done for the UTE for the same concept, company, month, and year.
C: UTE members and their participation percentages.
D: Previous payments made to each UTE member for the same concept, company, month, and year.
E: Previous profit withholdings done for each UTE member for the same concept, company, month, and year.
F: Profit withholding exemption percentages for each UTE member.
For each UTE member, profit withholding is calculated as follows: (Calculation Base) = ((A + (Current Payment Amount))× (Member Participation Percentage)) + D – (Minimum Taxable Amount) (Previous Withholdings Done) = (B × (Member Participation Percentage)) + E (Withholding Amount) = ((Calculation Base) × (Withholding Percentage) × F) – (Previous Withholdings Done)
For example, suppose that UTE A has the following members:
| Supplier | Member Participation Percentage |
|---|---|
| 10 | 40 |
| 20 | 60 |
When a voucher for UTE A is selected for payment, the system uses these values to calculate profit withholdings:
a: Previous payment amounts for UTE A.
b: Previous withholding amounts for UTE A.
c: Previous payment amounts for supplier 10.
d: Previous withholding amounts for supplier 10.
e: Previous payment amounts for supplier 20.
f: Previous withholding amounts for supplier 20.
g: The profit withholding exemption percentage for supplier 10.
h: The profit withholding exemption percentage for supplier 20.
Using these values, the system calculates profit withholding amounts for supplier 10 as shown: (((a × 40%) + ((Current UTE Voucher Amount) ×40%) + c – (Minimum Taxable Amount)) × (Withholding Percentage)× g) – (b × 40%) – d
The system also calculates profit withholding amounts for supplier 20 as shown: (((a × 60%) + ((Current UTE Voucher Amount) ×60%) + e – (Minimum Taxable Amount)) × (Withholding Percentage)× h) – (b * 60%) - f
When a supplier who provides any of the services defined by the resolution RG 3164 exceeds the monthly transaction threshold, you must process and withhold amounts for VAT RG 3164.
The monthly accumulated base amount is calculated based on the combination of the company and the supplier Tax ID. When processing vouchers, the system always compares the Accumulated Base Amount with the minimum. Two scenarios may occur:
If the voucher payment plus the base accrual amount in the same month is lower than the minimum, the amount is accumulated but no withholding is generated.
If the voucher payment plus the base accrual amount in the same month is equal to or greater than the minimum, the amount is accumulated and withholding is calculated.
The formula for withholding calculation is: WH Amount = Calculation Base Amount * Withholding Percentage, where:
If Accumulated WH Amount = 0 then Calculation Base Amount = Voucher Base Amount + Accumulated Base Amount
If Accumulated WH Amount > 0 then Calculation Base Amount = Voucher Base Amount
The system uses the Payments Done - Accum Amounts table (F704003) to hold data about monthly accumulated amounts for withholding purposes, and the Payment WH Info table (F704002) to store withholding information. This last table is used later on as a source when generating reports.
The stored information in the Payment WH Info table (F704002) includes:
Tax Code (VAT3164, in this case)
Company Tax ID
Supplier Tax ID
Withholding concept
Accumulated Base Amount
Percentage
Tax amount
In this example, suppose that the user enters five vouchers, the first four in the first month and the last one in the following month. When the first voucher is entered, the accumulated base amount for the month is 0. The configured percentage for the withholding concept is 10 percent.
The first payment corresponds to voucher PV11, the amount is ARS 4000. The system compares the calculation base amount with the minimum of ARS 8000. As a result, no withholding is generated. However, the base amount is accumulated.
The second payment combines vouchers PV12 and PV13, the total amount is ARS 6000. This is split into PV12 = 2000 and PV13 = 4000.
For the PV12, the calculation base amount is still below the minimum of ARS 8000. No withholding is generated, but the base amount accumulated rises to ARS 6000.
For the PV13, the calculation base amount reaches ARS 10000. In this case, as the amount is greater than the minimum, VAT withholding is generated. The value is ARS 1000 (10 percent of the calculation base amount, considering that there is no accumulated withholding amount).
The third payment corresponds to voucher PV14, the amount is ARS 5000. The calculation base amount is ARS 5000, and withholding is generated. The system calculates the 10 percent of this amount, therefore, the VAT withholding amount is ARS 500.
The fourth payment corresponds to voucher PV15, the amount is ARS 2000. As it is a new month, the accumulated base amount is reset to 0. Since the payment is below the minimum, no withholding is generated. However, the base amount is accumulated for the new month.
These tables show the setup for the withholding, the vouchers entered and the records for the Payment WH Info table (F704002) when you process vouchers for payment.
Withholding concept setup:
| Concept | Description | Percentage |
|---|---|---|
| SEC | Security services | 1.0 |
Vouchers entered:
| Voucher | Concept | Voucher Base Amount | Calculation Base Amount | Withholding | Comment |
|---|---|---|---|---|---|
| PV11 | SEC | 4,000 | 4,000 | 0 | No withholding occurs because the minimum is not met. |
| PV12 | SEC | 2,000 | 6,000 | 0 | The accumulated amount is still below the minimum. |
| PV13 | SEC | 4,000 | 10,000 | 1,000 | 10,000 × 10% - 0 = 1,000
The withholding is calculated on the voucher base amount + accumulated base amount. Accumulated amounts from vouchers #1 to #3 exceed the minimum, so withholding is calculated. |
| PV14 | SEC | 5,000 | 5,000 | 500 | 5,000 × 10% = 500
The withholding is calculated on the voucher base amount. |
| PV15 | SEC | 2,000 | 2,000 | 0 | The accumulated base amount is reset. No withholding occurs because the minimum is not met. |
F704002 table records:
| Payment ID | Voucher | WH Doc | Voucher Base Amount | Base Accum | Calculation Base Amount | WH Amount | WH Accum |
|---|---|---|---|---|---|---|---|
| PK1 | PV11 | 4,000 | 0 | 4,000 | 0 | 0 | |
| PK2 | PV12 | 2,000 | 4,000 | 6,000 | 0 | 0 | |
| PK2 | PV13 | $I13 | 4,000 | 6,000 | 10,000 | 1,000 | 0 |
| PK3 | PV14 | $I14 | 5,000 | 10,000 | 5,000 | 500 | 1,000 |
| PK4 | PV15 | 2,000 | 2,000 | 2,000 | 0 | 0 |
If the RG 3164 is enabled, when creating a payment control group (PCG) the system performs the following validations:
Simultaneous vendor payment
The system validates that there is only one payment for each combination of company tax ID and supplier tax ID.
Monthly threshold
The system checks the accumulated amount against the minimum monthly amount defined for RG 3164 withholding.
Withholding by document paid
If a payment (greater than the minimum) has two vouchers, the system generates two withholdings.
Partial payments
If the user pays a voucher partially, the system withholds for the total voucher amount in the first payment. Future payments on this voucher do not generate withholding.
When you create the payment group, the system calculates the withholdings according to the information on the voucher and the SUSS setup.
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Note: Withholdings for eventual personnel services and cleaning services cannot be calculated in the same voucher because the system calculates only one of the withholdings. |
The system displays the results of the withholding calculations on the A/P Auto Payment Register - ARG report (R76A0476) for the following document types:
Eventual Personnel Services Withholding ($A).
Cleaning Services Withholding ($L).
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Note: You must set up document types $A and $L in the Document Type - Vouchers Only (00/DV) and Document Type - All Documents (00/DT) UDC tables. |
Follow the standard process to write and update the payment group. When you update the payment group, the system creates the Cleaning Withholding Certificate and the Eventuals Withholding Certificate.
After you update the payment group, you can reprint certificates using the S.U.S.S. WH Certificate program (R7604541A). You must create one version of this program to reprint Eventuals Withholding Certificates (document type $A) and another version to reprint Cleaning Withholding Certificates (document type $L).
If you are processing payments following RG 726 or RG 615, complete these steps before running the Create Payment Control Groups program:
Verify that the selected suppliers are included in the AFIP classification file for the payment month and year.
This step is not required if the supplier is an export supplier or the company is not a withholding agent.
Set up the VAT withholding for RG 726 or RG615, whichever is appropriate.
Complete the second processing option on the Process tab for the PO - PCG process - ARG program as follows:
Enter 1 in this processing option if you want RG 615 to apply, or leave this processing option blank if you want RG 726 to apply.
Enter 2 if you do not want the system to verify information following RG 726/615.
The value that is specified affects all of the suppliers in the payment group.
The value in the second processing option on the Process tab for the PO - PCG process - ARG program determines how withholding calculations are performed.
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Important: If the Supplier Information RG 726 (F76A8011) table does not contain information about a supplier, the system issues an error on the Print PCG Detail - ARG report, which specifies the company, supplier, month, and year for which information is missing in the F76A8011 table.The system checks for information for the supplier but not for the alternate payee. When supplier information is missing, the system does not generate a payment for the supplier. |
The system uses two additional temporary work tables for payments for Argentina:
F04572 Tag Table – ARG – 04 (F760472A).
Detail Information Tag Table – ARG – 04 (F760473A).
When processing payments in Argentina, you should also consider:
The payment GL date of the check must be for the same month and year as the tentative date that is set up in processing options of the PO - PCG process - ARG program. If this processing option is blank, the date must match the one that is set up in the Pay Through Date processing option of the Create Payment Control Groups program.
If the payment instrument is a deferred check, you must enter the displacement days of the check, which the system adds to the latest due date of those vouchers that are included in the payment group.
The update process updates tables, prints certificates of withholdings that must be given to the supplier, and creates the batch that must be posted for the payment.
The system updates the following tables:
| Table | Description |
|---|---|
| F0411 (Accounts Payable Ledger) | Includes a record for each payment withholding. |
| F760411A (A/P Ledger Tag Table - ARG) | Includes a record for each tax withholding and its corresponding concept. |
| F760406A (Profit Withholding - Payments Done) | The accrued payments table that is used for future profit withholding calculations. Accruals are on a monthly basis. |
| F76A8070 (Profit Withholding – Payments Done) | The accrued payments table that is used to calculate copyright profit withholdings. Accruals are on an annual basis. |
| F0414 (Accounts Payable Matching Document Detail) | Includes detail records of paid vouchers, discounts, differences in exchange rates, and withholdings. |
| F0413 (Accounts Payable - Matching Document) | Includes the total amount of the payment (vouchers minus discounts, withholdings, and so on). |
| F760414A (A/P Payment Detail Tag Table - ARG) | Includes a record for each voucher and withholdings with their corresponding concept. |
| F704002 (Payment WH Info Table) | Includes withholding information such as tax code, withholding concept, percentages and accumulated base amounts. |
To comply with General Resolution 738 regarding the information to be included in withholding certificates, take note of these considerations:
The VAT WH Certificate program (R7604521A) includes a Tax field in the applied withholding detail area. The system uses this field to report the tax denomination.
Profit Withholding Certificate for individuals residing in the country.
The Profit WH Certificate program (R7604531A) includes the Tax and Withholding Voucher fields. The system uses the Withholding Voucher field to report legal invoices numbers for which withholdings are collected.
Profit Withholding Certificate for foreigners.
The Profit WH Certificate program includes the Country of Origin field, which the system uses to specify the foreign supplier's country.
As with profit withholding certificates for suppliers residing in the country, the Profit WH Certificate program includes the Tax and Withholding Voucher fields.
The Profit WH Certificate program also includes the Country CUIT field. To populate this field correctly, set up the Country's CUIT (76A/FJ) UDC table to include country CUITs (clave única de identificación tributaria) for individuals and companies.
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Note: (Release 9.1 Update) The Profit Withholding Certificate for foreign beneficiaries is a draft certificate. |
Profit Gross Up.
The Profit WH Certificate program includes a Gross Up field. When you print the certificate, the system verifies whether the voucher that is being paid includes a tax area that has been defined in UDC 76A/AC. If that condition is met, the certificate reports the profit gross up withholding. If not, the certificate shows that the withholding is not grossed up.
For small contributors, the report generated by the Profit WH Certificate program (R7604531A) includes:
As many rows in the detail area of the certificate as profit withholding documents exist in the payment.
The Withholding Document Number and Certificate Number in the detail section.
and
The Invoice Number (legal number) from the related voucher.
A grand total after the last detail line and a page number.
When you run the Update process in the Work With Payment Groups program (P04571), the process:
Runs the Contract Withholding Certificate program (R760485A).
See Understanding the Withholding Certificate for Contractor Services.
The system prints the payment and withholding information for each payment, and for each member of a UTE.
Creates withholding document records in these tables:
Accounts Payable Ledger (F0411)
A/P Tag Ledger Tag File (F760411A)
Accounts payable Matching Document Detail (F0414)
A/P Payment Detail Tag File (F760414A)
Contractor Services Withholding - Payments Done (F76A430)
The system updates this table with the base and withholding accumulated amounts.
If withholding does not apply, the program updates the F76A430 table with the payment amount.
When you post automatic payments, the system debits a liability account (the same account that was charged when the voucher was entered) and charges the control accounts of the different tax withholdings. The difference is charged to a bank account.
When you post withholdings, the system debits the control accounts for withholdings (charged when the payment was posted) and charges the withholding accounts.
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Note: For Argentina, the system creates journal entries by using document type PK only, not document type PT, to debit an AP trade account that was originally credited when the voucher was posted. |
When you void a payment, new legal numbers for withholdings are generated with the same issue place as the original withholdings, as well as the void year and the following next number.
If the original withholding did not have a legal number, the void will not have one. Therefore, if legal numbers must be generated, you must reprint VAT and profit withholding certificates for manual payments with voucher match and adjustments before they are voided.
The JD Edwards EnterpriseOne software enables you to void or delete unposted payments using the A/P Manual Payments program (P0413M). If you use the Void option, the system removes the payment information from the Argentina-specific tables, such as the F76A430 table, when the system updates the standard software tables for the payment. If you use the Delete button, the system does not update the Argentina-specific tables and your data integrity is compromised. For all withholding taxes for Argentina, the Delete Unposted Automatic Payments and the Delete Unposted Manual Payments processing options in the A/P Manual Payments program (P0413M) must be disabled for Argentine payments to prevent data integrity problems.
When you void a payment with RG 3164 withholding, the system updates the amounts for the payment in the Payments Done - Accum Amounts (F704003) and the Payment WH Info (F704002) tables.
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Note: You must make sure to void payments in order. Otherwise, the system updates the accumulated table incorrectly. |
Before completing the tasks in this section:
Set up AAIs for deferred payments.
Set up payment formats.
Processing options enable you to specify the default processing for programs and reports.
Specify how you want the system to accrue payments. Values are: Blank: The system calculates and accrues profit, SUSS and contractor withholding independently for each company, with no relationship established for payment accruals that exist for other companies or branches. The system accrues completed payments for each transactional company that exists.
1: The system calculates the withholdings based on the sum of all of the accrued payments for all of the companies and branches that exist. No unique accrual of completed payments occurs.
For example, suppose you have two companies, Company A with branch A, and Company B. In this situation, the base for the calculation is the sum of payments that are accrued for Company A, its branch, and Company B.
2: Accrual by related company. For example, if you have Company A with branch A, and Company B, the system uses the accumulated payments for Company A and branch A when a voucher from Company A or its branch is paid, and uses the accumulated payments for Company B without considering accumulations for branches belonging to Company B when you process a payment for Company B.
If you have two or more contractors with the same CUIT number, you must set this processing option to 2 and must set up a parent/child relationship for the suppliers in the Structure Revisions program (P0150).
Enter the payment term code for withholding.
Enter the address book number of the legal representative who signs the withholding certificates. The system prints the title and name of the legal representative under the signature line on the certificate.
Enter the date that the system uses to search for accumulated profits and exchange rates. If you leave this processing option blank, the system uses the date from the first processing option of the Create Payment Control Groups program.
After the payment group has been created, the system uses this date to validate that the check date corresponds to the same month.
Specify the type of processing to use. Values are:
Blank: RG 726 applies to the payment. The system verifies that the AFIP classification for each supplier, month, and year combination exists in the F76A8011 table.
1: RG 615 applies to the payment. The system verifies that the AFIP classification for each supplier, month, and year combination exists in the F76A8011 table.
2: Neither RG 726 nor RG 615 applies. The system does not verify whether RG726 information exists for suppliers.
3: Enter this value to process payments according to VAT RG 3164 with RG 726
This processing option is no longer used.
Specify which date type to use as the basis for the due date when you process deferred payments. The system uses the date type that you specify to determine the date to which the system adds the deferred days.
For example, if you enter 1 or leave this processing option blank, the system adds the number of days that you specify in the Enter Draft Check Days form to the payment date to determine the deferred payment due date, or adds one day to the payment date if you set the Add Day to Deferred Payment processing option to do so. If you enter 2 in this processing option, the system adds the number of deferred days to the latest voucher date to determine the deferred payment due date.
Values are:
1 or blank: Payment date. The system uses as the basis date the date that you specify in the Payment Date processing option in the PO - PCG Process – ARG program, or the date in the Pay Through Date processing option in the Create Payment Groups Control program (R04570), if you do not specify a payment date in the PO - PCG Process – ARG program.
2: Latest Voucher Due Date. The system uses as the basis date the latest due date of the vouchers in the payment group. For example, if the payment group includes vouchers with due dates of October 5, October 6, and October 7, the system uses October 7 as the due date.
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Note: If you select the Latest Voucher Due Date as the basis date, but the resulting date after adding the days during Write process is prior to the payment date specified in the processing options, the system uses the payment date in the processing option as the due date for the deferred payment. The system uses this logic to prevent you from creating a payment with an expired due date. |
Leave this processing option blank to cause the system to add one day to the basis date. For example, if you selected the Latest Voucher Due Date in the above processing option and the latest voucher due date in the payment group is October 7, then the due date for the deferred payment is October 8.
Enter 1 to prevent the system from adding one day to the basis date.
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Note: The system ignores this processing option if you enter a value other than 0 in the Enter Draft Check Days form. |
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Note (Release 9.1 Update): If after date calculations the payment due date and the payment date are identical, the system adds an additional day for the deferred payment regardless of the processing options setup. Legal regulations require that both dates do not match. |
Enter the code for the place from which the certificate's legal number was issued. If you leave this processing option blank, the system uses standard voucher numbering.
Specify the address book category code that you used to identify UTEs. If the address book category code contains any value, the supplier is assumed to be a UTE. If you leave this processing option blank, no UTE processing occurs.
Enter 1 to activate validations for small contributor withholding. When you activate the validations, the system performs the validation routines for small contributors that exist in the Withholding Calculator business function (B7600350) and Profit Withholding Calculation business function (B7600380).
Specify which company structure to use to process vouchers. Values are:
Blank: Use transaction company. When you select this value, the system populates the Company field in the F76A405 table with the document company.
1: Use all companies. When you select this value, the system populates the Company field in the F76A405 table with the document company.
2: Use companies related to parent company. When you select this value, the system populates the Company field in the F76A405 table with the parent company address number from the Address Organization Structure Master table (F0150).
Enter the threshold value used for withholding calculation. By leaving this field blank, no minimum is considered.
Enter the code that you set up for the RG3164 VAT in UDC table Tax Codes (76A/TX).
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Note: The processing option Type of Payment Done Calculation, located on the General tab is not considered on payments done calculation because the accumulated amounts on VAT RG 3164 are by company tax ID and supplier tax ID. |
This section provides overviews of the process for entering manual payments with voucher match for Argentina and manual payments for small contributors; and discusses how to set processing options for Manual Payment – Withholding Registration - ARG (P76A0461).
Entering manual payments with voucher match involves the additional step of entering withholding information.
After you enter the manual payment information and select pay items, the system displays the Withholding Registration Information form. Use this form to enter these amounts:
Value-added tax (VAT) withholding.
G.I. (gross income) source withholding.
G.I. (gross income) destination withholding.
Profit withholding.
Contract withholding.
Sistema único de seguridad social (SUSS) withholding.
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Note: When you enter the manual payment amount, include the withholding amounts. Enter the withholding amounts as negative amounts. |
The system completes the Remark field with the voucher key (document type, document number, and document company).
When you generate manual payments with voucher match, enter the withholding amount and concept on the Work with Manual Payments, Withholding Registration form. Enter the withholding amount and concept for either eventual services or cleaning services, but not both. Manual payments accept only one withholding at a time.
The withholding concept and amount that you specify should be the same as the withholding concept and amount specified for the vouchers because they are used in the withholding calculation when you print the certificate.
Enter withholding information for cleaning services on the Work with Manual Payments, Withholding Registration form as shown in this example:
| Concept | Amount | |
|---|---|---|
| S.U.S.S. Withholding | LIM | 600.00- |
Enter withholding information for eventual personnel services on the Work with Manual Payments, Withholding Registration form as shown in this example:
| Concept | Amount | State | |
|---|---|---|---|
| G.I. Concept Source | NA | NA | 04 |
| S.U.S.S. Withholding | DEF | 500.00- | NA |
If you do not specify a value for the G.I. Concept Source State, the system uses the concept from the paid voucher.
When you generate the payments, the system creates the Cleaning Withholding Certificate and the Eventuals Withholding Certificate.
After you generate manual payments, you can reprint the certificates using the S.U.S.S. WH Certificate program (R7604541A). You must create one version of this program to reprint Eventuals Withholding Certificates (document type $A) and another version to reprint Cleaning Withholding Certificates (document type $L).
You use the Manual Payments – Withholding Registration program (P76A0461) to add withholding information to manual payments after you enter the standard manual payment information in the A/P Manual Payments program (P0413M). The system saves the manual payment information to these tables:
Accounts Payable Ledger (F0411)
Accounts Payable Matching Document Header (F0413)
Accounts Payable Matching Document Header (F0414)
A/P Payment Detail Tag File (F760414A)
Contract Services Withholding Payments Done (F76A430)
Subroutines called by the A/P Manual Payments program cause the system to add the manual payment amounts to the (F76A430) table. The manual payment amounts must be added to the F76A430 table so that the amounts are considered when the system determines whether the minimum amount that must accrue before withholding applies is met.
All withholdings that are generated for a payment have the same batch number. The withholding concept that is entered in the manual payment must be the same as the concept of the paid voucher. If the payment has a withholding concept and is made for several vouchers, the vouchers must each have the same concept.
When you post manual payments, the system typically debits a liability account (the same account that was charged during the voucher entry) and charges the control accounts of the different tax withholdings; the difference is charged to a bank account.
When you post withholdings, the system debits the control accounts for withholdings (charged when the payment was posted) and charges the withholding accounts.
Manual payment with voucher match information specific to Argentina is stored in the following tables:
| Table | Stored Information |
|---|---|
| Accounts Payable Ledger (F0411) | Includes a record for each payment withholding. |
| A/P Ledger Tag Table - ARG (F760411A) | Includes a record for each tax withholding and its corresponding concept. |
| Profit Withholding - Payments Done (F760406A) | The accrued payments table that is used for future profit withholding calculations. Accruals are on a monthly basis. |
| Profit Withholding - Payments Done (F76A8070) | The accrued payments table that is used to calculate copyright profit withholdings. Accruals are on an annual basis. |
| Accounts Payable Matching Document Detail (F0414) | Includes detail records of paid vouchers, discounts, differences in exchange rates, and withholdings. |
| Accounts Payable - Matching Document (F0413) | Includes the total amount of the payment (vouchers less discounts, withholdings, and so on). |
| A/P Payment Detail Tag Table - ARG (F760414A) | Includes a record for each voucher and withholdings with their corresponding concept. |
When you enter manual payments with voucher match in Argentina, you must also enter withholding information. After you select the voucher to pay in the Payment with Voucher Match program (P0413M) and click OK, the system displays the Work with Manual Payments, Withholding Registration form if the localization country code in your user profile is set to AR (Argentina).
You set a processing option to determine whether the system validates whether withholding applies to a small contributor. If you activate the validations, the system reads the setup for small contributors, including the UDC tables, small contributor limits, and whether a record exists for the supplier in the Small Contributors that Exceed the Limit table (F76A405). The system also accesses the records in the F0411 table to accumulate the gross amounts for a 12-month period
If the system determines that VAT and profit withholding apply to the transaction and you do not complete the fields for VAT and profit withholding on the Work with Manual Payments Withholding Registration form, the system issues a warning message when you click OK. You must complete the appropriate fields before the system enables you to save the record by clicking OK.
You use the Manual Payment – Withholding Registration - ARG program to enter withholding information for manual payments.
Enter 1 to activate the validations for small contributors. When you activate the validations, the system performs the validation routines for small contributors that exist in the Withholding Calculator business function (B7600350) and Profit Withholding Calculation business function (B7600380).
Specify which company structure to use to process vouchers. Values are:
Blank: Use transaction company. When you select this value, the system populates the Company field in the F76A405 table with the document company.
1: Use all companies. When you select this value, the system populates the Company field in the F76A405 table with the document company.
2: Use companies related to parent company. When you select this value, the system populates the Company field in the F76A405 table with the parent company address number from the Address Organization Structure Master table (F0150).
When a supplier who provides any of the services defined by the resolution RG 3164 exceeds the monthly transaction threshold, you must process and withhold amounts for VAT RG 3164.
The monthly accumulated base amount is calculated based on the combination of the company and the supplier Tax ID. When processing manual payments, the system always compares the base amount with the minimum monthly amount. Two scenarios might occur:
If the payment (corresponding to one or several vouchers) plus the base accrual amount in the same month is lower than the minimum monthly amount, the amount is accumulated but you must not enter any withholding amount.
If the payment (corresponding to one or several vouchers) plus the base accrual amount in the same month is equal to or greater than the minimum monthly amount, the amount is accumulated and you must enter the corresponding withholding amount.
When entering withholding amounts due to RG 3164, the Work With Manual Payments - Withholding Registration form includes the following validations:
If the base amount (combination of payment base amount and payment done amount) is below the monthly threshold defined by a processing option and you enter a withholding amount, the system displays an error message and the operation is not allowed.
If the base amount is equal than or greater to the monthly threshold defined and you do not enter a withholding amount, the system displays a warning message, and the system allows the operation when you confirm that you want to continue.
In all other cases, the system enables the operation.
Also, if the base amount is below the threshold, the amount is accumulated. If it is above the threshold and you enter WH, both amounts are accumulated.
The system saves withholding information in these voucher and payment tables:
Accounts Payable Ledger (F0411)
A/P Ledger Tag Table - ARG (F760411A)
Accounts Payable Matching Document Detail (F0414)
A/P Payment Detail Tag Table - ARG (F760414A)
Payment WH Info (F704002)
In this example, suppose that you enter five vouchers, and use three payments for these vouchers. When you enter the first voucher, the accumulated base amount for the month is 0. The configured percentage for the withholding concept is 10 percent. Please note that the key to understand this example is that in this case only one withholding is considered per payment (and not per voucher, as in the case of automatic payments).
The first payment corresponds to voucher PV11, the amount is ARS 4000. Because the base amount is below the minimum of ARS 8000, you do not enter any withholding. However, the base amount is accumulated.
The second payment combines vouchers PV21 and PV22, the total amount is ARS 6000. This is split into PV21 = 2000 and PV22 = 4000.
For the PV21, the base amount is still below the minimum of ARS 8000. You do not enter withholding, and the base amount accumulated rises to ARS 6000.
For the PV22, the base amount reaches ARS 10000. In this case, because the amount is greater than the minimum, you enter VAT withholding. The value is ARS 1000 (10 percent of the base amount, considering that there is no accumulated withholding amount). You enter one withholding document for the payment.
The third payment corresponds to vouchers PV31 (ARS 2000) and PV32 (ARS 3000). The total payment amount is ARS 5000. The base amount is ARS 5000, and withholding is applicable. You calculate the 10 percent of this amount, so VAT withholding amount is ARS 500. Again, you enter one withholding document for this payment.
These tables show the payments entered and the records for the Payment WH Info table (F704002) when you process vouchers for payment.
| Payment ID | Voucher | WH Doc | Voucher Amount | Base Accum | Base Amount | WH Amount | WH Accum |
|---|---|---|---|---|---|---|---|
| PK1 | PV11 | 4,000 | 0 | 4,000 | 0 | 0 | |
| PK2 | PV21 | 2,000 | 4,000 | 6,000 | 0 | 0 | |
| PK2 | PV22 | $I2 | 4,000 | 6,000 | 10,000 | 1,000 | 0 |
| PK3 | PV31 | 2,000 | 0 | 2,000 | 0 | 1,000 | |
| PK 3 | PV32 | $I3 | 3,000 | 2,000 | 5,000 | 500 | 1,000 |