The account postings for a subsequent debit/credit depend on the quantity to which the subsequent debit/credit applies:

• If the quantity of the subsequent debit/credit is smaller than or the same as the quantity delivered, the system tries to post the subsequent debit/credit to the stock account. If the material is valuated with a standard price or if there is insufficient stock coverage for the quantity to be debited or credited, no posting can be made to the stock account. In this case, the posting is made to a price difference account.
• If the quantity of the subsequent debit/credit is larger than the quantity delivered, the system distributes the relevant amount proportionally. The part of the subsequent debit/credit that does not have a goods receipt is posted to the GR/IR clearing account. The remaining amount is posted to the stock account - or in the case of standard price control or insufficient stock coverage - to a price difference account.