Goods issue for own consumption generates a posting record that constitutes both a reduction of stock on hand (using the business area specified in the material) and an expense item (using the consumption, for example, cost center or production order, business area).

If there is any difference in price, the system generates an additional expense or revenue item. This is posted using the consumption business area.

If a goods issue is posted retroactively in the previous period with a different material price to that of the current period, the system generates an additional accounting document in the current period to reflect this price difference. The expense/revenue item that is thus posted is assigned the same business area as the material.