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Leading ledger vs Non-leading ledger in ECC 6.0

Updated May 18, 2018

Difference between Leading ledger and Non- leading ledger 

New General Ledger has all functions of the Classic General Ledger but has been enhanced with special ledger functions to create greater flexibility.


  • In New G/L, there is one leading ledger for each client that is valid for all company codes
  • You can define only one ledger as the leading ledger – SAP provides the leading ledger “0L”
  • The leading ledger is integrated with all subsidiary ledgers
  • Only the values from the leading ledger are sent to CO
  • The leading area in Asset Accounting (depreciation area 01) must be posted to the leading ledger
  • Leading ledger uses the (additional) local currencies assigned to the company code
  • Leading ledger uses the GL Total Table: FAGLFLEXT

In each company code, the settings made for the following parameters are automatically applied to the leading ledger:

  • Currencies
  • Fiscal Year Variant
  • Posting Period Variant

The non-leading ledgers are used as parallel ledger together with the leading ledger. This can be used to apply different accounting standards, such as IAS/IFRS or US-GAAP.

  • Non-leading ledgers are activated by company code
  • You can define additional currencies that deviate from those used by the leading ledger.
  • The currency of the leading ledger is always used as the first currency.
  • As a second and third currency of a non-leading ledger, you may only use currency types that you have already assigned to the relevant company code for the leading ledger
  • You can define a fiscal year variant that differs from the leading ledger. If you don’t specify a FYV, the FYV of the company code is automatically used.
  • You can also define a posting period variant that differs from the leading ledger
  • Separate document types and number ranges can be defined for non-leading ledgers by users, to ensure continuity in ledger numbering


  • 01 Jun 2009 8:38 am Guest
    That's a goo brief explanation...

    Thanks N Regards
  • 17 Dec 2009 10:23 am Guest
    thank u sir for ur explanation
  • 20 Feb 2010 4:50 pm Guest
    Thanks a lot sir, for your kind explanation and valuable information.
  • 22 Jun 2010 10:47 am Guest
    if u dont mind can u give any real time scenario on leading and Non-leading how it as per cobsultant level,user level and Management Level

    Thanks in Advance
  • 26 Jul 2010 5:22 pm Guest
    In the case where the leading ledger and all but one of the non leading ledgers use the same twelve month Fiscal Year Variant, we have one non leading ledger that uses the 366 period Fiscal Year Variant. Any thoughts on how to keep the FI doc numbering consistent across both of these the Fiscal Year Variants would be greatly approciated.

  • 17 Aug 2011 3:38 pm Marcelo N. Merchan
    Mr. Singh, please, do you know about the sizing impact of an additional ledger? Does it requires any additional CPU (SAPS) and memory or just additional disk space (storage)? What about the metrics (for example, 2-5% of additional CPU and memory and the double of storage space for FIN-BAC documents)?