If a delivery free of charge is posted for a material, for example as a rebate in kind, a goods receipt is posted for this material, but no invoice receipt. The account postings at goods receipt depend on the price control defined for the material.

When a delivery free of charge is posted, the stock of the material increases by the quantity of goods received.

For a material valuated at a standard price, the total value of the material must increase in relation. Therefore, the stock account is credited with the value of the delivered quantity x standard price. The offsetting entry is made to the "Income from price differences" account.

For a material valuated at a moving average price, no accounts are credited or debited when the delivery free of charge is posted, since there is no change in value. The total stock quantity of the material increases in the material master record, while the total value remains unchanged. Thus, the moving average price decreases.