reserves for unrealized costs

Product Cost Controlling (CO-PC)

Reserves for unrealized costs can be created in Cost Object Controlling at the following times:

In results analysis

Reserves for unrealized costs are defined as the difference between the cost of sales and the actual cost if the cost of sales is greater.

When work in process is calculated at actual costs

Reserves for unrealized costs are defined as the difference between actual cost and the credits from goods receipts if the credits from goods receipts are greater than the actual cost.