Example: Posting Unplanned Delivery Costs 

For unplanned delivery costs, a posting is made to the stock account of the material or to a cost account. Here the costs cannot be split according to origin.

In the case of materials valuated at a standard price, or in the event of insufficient stock coverage, the postings marked with an asterisk (*) in the graphic below are made to a price difference account.

Account Movements in the Case of Distribution Among Invoice Items

Account Movements in the Case of Posting to a Separate G/L Account