Subsequent Debits/Credits 
Use
If a transaction has already been invoiced and additional costs are invoiced later, a subsequent debit is necessary. In this case, you can debit the material with the additional costs.
It is also possible to credit the material if costs already posted are reduced at a later date.
Features
When entering a subsequent debit/credit, you must specify the quantity for which the costs are to be posted. If stock coverage does not exist for this quantity, only the portion for the available stock is posted to the stock account. The rest is posted to a price difference account.
When a material is valuated at a standard price, the subsequent debit/credit is posted to a price difference account. This way, the posting does not cause a change in value in the material master record.
Example
Postings and Extract from the Material Master Record for a Material Valuated at a Moving Average Price (MAP) in the Case of a Subsequent Debit/Credit
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