When a physical stocktake is carried out or prices change, the system generates a posting record between the material stock account and an expense or revenue account. If a cost center has been defined for this expense/revenue account, the expense item is assigned to the business area of the cost center. If no cost center has been defined, the expense item is assigned to the business area of the material.

Inventory differences debited to the cost center "warehouse".

Inventory differences debited to the material.