The costs to be settled refer to an order quantity of 40 units. The material master record of the material being produced has the price control indicator V (moving average price).

Twenty pieces were issued from stock between delivery and settlement. The stock quantity is now 20 units. Settling the costs that refer to the total order quantity would make the moving average price unrealistically high. To avoid this, the system makes the following postings:

• The system posts 50% of the costs to be settled to the material stock account for the 20 pieces still in stock.

• The system posts 50% of the costs to be settled to a price difference account for the 20 pieces that were issued from stock.