The notable thing about the business transactions being examined here is that they generate a posting record that makes a posting to the material stock account (or the account representing this account) and whose offsetting posting has no business area of its own. In this case, the offsetting item takes the business area from the material.

Additional, automatically-generated items that are directly referenced to a particular material (for example, price differences, exchange rate differences, freight charges) are also assigned to the same business area as the material.