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Logical Inventory Adjustment (LIA) 
Purpose
The LIA serves the purpose of settling an exchange agreement with internal material settlements. In internal material settlements, the material is not billed to the partner, but rather the quantity of material is internally posted. The internal material settlement results in a "logical inventory adjustment" being posted for each goods movement for the material. The logical inventory for a material means the material quantity, which, due to exchange movements that took place, exists as payables or receivables with respect to the exchange partner. Logical inventory can be settled using an LIA, in which settlement is in material quantities.
It is also possible to settle the difference between delivered and received material with a payment. Open quantities can also be transferred to another exchange agreement, which has the effect that the items in the first exchange agreement are settled and the exchange agreement can be closed.
Process Flow
ausgeglichen wird.

Enjoy transactions O3AI and O3AD for creating and displaying LIA documents replace the old transactions for doing that, O3AU and O3BU. However, you can still use transactions O3AU and O3BU, and there are no functional limitations. In the documentation that follows, the new transactions, O3AI and O3AD are described.
See also:
Creating an LIA LIA Document Type Displaying the Exchange Balance Exchange Statement