If you want to execute a three-level comparison, the first component is the purchase order. Here, you enter as much information as possible regarding the product that you want to purchase. No accounting documents are created in this step. However, you can see the outstanding commitment and your cash flow. Also, although it is not described in this scenario, if you enter an order that is offset against another order or project (as opposed to a material), then the purchase order also appears as a commitment in the cost object. Entering commitments is demonstrated in another process.