Value Type (WRTTP) 
Characteristic for specifying the value categories displayed in the report. The most important value types for the Overhead Cost Controlling reports are:
Plan (true postings)
Statistical plan (such as statistical additional account assignment, or statistical orders)
Actual (true postings)
Statistical actual
Down payments as expenses
Debit
Budget
Commitment from purchase requisition
Commitment from purchase order
Commitment from reservation