Valuation Objects for Object Links 
Use
The link between a document and a SAP object is often only valid for a specific SAP object. For this reason, you can add another SAP object to every link. This object is called the valuation object. For example, you can enter a specific customer (for example DEBI-26) for the link between an engineering/design drawing and a material master record.
Integration
You can maintain the object link valuation in either the document info record or in the master record for the object (for example, material).
You can choose any R/3 object, provided that the key fields for this object have been maintained in Customizing for the Document Management System.
Prerequisites
You can valuate an object link with an SAP object if you have met the following requirements:
You must have linked the document with an SAP object (for example, Customer DEBI-26).
The function Valuation is only active when you have done the following for the combination document type and linked SAP object
Features
The following functions are supported for link valuation:

The valuation object KNA1 (customer) has been entered for the document - material (MARA) object link for document type DRW (engineering/design drawing).
The direction indicates which document is active or passive in a document-document-link. The document - document link does not have a predefined direction in the standard R/3 System.
Activities
You see the Object Selection dialog box.
You see the Object Links dialog box.
You see the Restrict value range dialog box.

You cannot enter the valuation object (for example, customer) directly. You must use the hit list from selection.
If required, limit the value range, and choose Continue.
You see the Result list dialog box.
You see the Object Links dialog box. The system has copied the valuation object that you chose.