Articles: Valuation Types in Accounting 
Articles: Valuation Types in Accounting
Use
When you create the logistics data and, in particular, the accounting data for an article, the data is created for the reference site(s) and for all sites that are listed in the
listing operation.The valuation data of the header record for the reference site is copied to each of the dependent sites. If split valuation has been defined for the reference site (in Customizing for Valuation and Account Assignment), the valuation data for each valuation type is copied to the dependent sites with the same valuation category as the reference site.
If split valuation has been defined for a reference site or dependent site, the valuation data for the given valuation type is proposed from the valuation data contained in the header record.
In both cases, only the following valuation data is proposed:
When you change the valuation data of the reference site for a specific valuation type, any changes to the valuation margin and/or valuation class are copied to the dependent sites with the same valuation type.
Features
If, in Customizing, you have set split valuation and specified valuation category R (retail) for a site, this valuation category is proposed on the Accounting screen in the article master record. For each site with this valuation category, the system automatically creates the valuation data for the default valuation type for external procurement set in Customizing. In the standard SAP Retail System, this default valuation type is RNORMAL.
Additional Information
Articles: Displaying Differently/Identically Maintained Areas of Validity