Transfer Posting: From Valuation Type to Valuation Type 
Use
In the case of materials subject to split valuation, you can transfer stock from one valuation type to another.
Features
The material master records change due to the transfer posting from one valuation type to another as follows:
The stock of the issuing valuation type is reduced by the quantity transferred, and the value is reduced accordingly:
Value = quantity x price of the issuing valuation type
The stock of the receiving valuation type is increased by the quantity transferred. The increase in value depends on the type of price control defined.
If the price of the receiving valuation type differs from that of the issuing valuation type, the transfer posting results in price differences. These differences are posted to the stock account (in the case of price control V ) or to an "Expense/income from stock transfer" account (in the case of price control S ), depending on the type of price control defined for the receiving valuation type.
Note
If you post a transfer from a valuation type subject to price control S to a valuation type subject to price control V, the valuation header record does not change. However, If you post a transfer from a valuation type subject to price control V to a valuation type subject to price control S, the valuation header record changes when price differences occur. Because the price differences are posted to a price difference account, the value of the total stock managed in the valuation header record changes.