To create a new data record in the R/3 System, users often copy an existing data record or master record and modify it to suit their needs. Several reference modes are possible:
Objects or object components from the same object class are used as a model to create a new object.
Object 1 of the object class X is duplicated to object 2 of the same object class and then modified. Especially relevant for master data:

Material master record 1 --> material master record 2
Only selected parts (items) are copied from object 1 into object 2. This can be accomplished by immediately specifying the required items or by displaying a selection list. This case is especially relevant for
Data from an object of one object class is copied to be used in an object of another object class.

Goods receipt for the purchase order or for the production order