In transactions involving subcontracting, a material is produced by a subcontractor from specific components . When the goods receipt is posted, the components are cleared. The document therefore consists of several parts, including a goods receipt document for the material produced and a goods issue document for each component. The business areas are set separately in each part of the transaction; thus the business area assignments are the same as in "simple" goods receipt and goods issue transactions.

Component C1 is assigned to business area 0002 while component C2 is assigned to business area 0003.