Split Valuation in Purchasing Documents 
You can use articles that you enable for split valuation in as many different partial stocks as you want. The system uses the split valuation type to apply a split valuation to a partial stock. The partial stocks refer to the batches or stock segments of articles with segmentation. The system updates the total stock, in addition to the partial stock. The value calculation of the total stock results from the total of inventory value and inventory quantity of the individual pieces of partial stock (moving average price).
Prerequisites
You have assigned and fixed a segmentation strategy for an article in the article master using transaction MM41.
You have enabled split valuation for your plants. You do this in Customizing for Configure Split Valuation under
Materials Management 
Valuation and Account Assignment Split Valuation 
.You have used the characteristic that is relevant for Material Valuation (VAL) as the segment value. You have defined the relevance while creating the characteristics using transaction CT04.
Features
You can revaluate using transaction SGT_MSC2. To generate account assignment view, use transaction FSH_MAINTAIN_VALT.