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The Material Ledger is the responsible to collect all material movements and valuate the inventory in the actual cost. This definition makes the Material Ledger a Sub-Ledger of SAP Finance Accounting.

This document will provide a definition of the Main Material Ledger Transaction Keys defined in OBYC (Material Management Postings).

Transaction Keys

BSX - Inventory posting

The BSX is the most important transaction keys and it appears in all Material Movement Type definition (OMJJ) defining the Stock Balance Sheet account.

All materials movements will request this transaction key.

PRD - Price Differences

The PRD transaction key is used for materials that are valuated at Standard Price (Price Control S) also be used for materials that are valuated at Moving average price (Price Control V) for Goods Movements and Invoices with a price that differs from the standard price.

The PRD Transaction Key is spitted in 3 business process(defined as general modification in OBYC):

- PRA: Price differences caused by purchasing process. PO and Invoices prices when different from the Standard Price.

- PRF: Price differences caused by variances in the manufacturing orders posted during the settlement

- PRU: Price differences caused by goods issues (when an external amount is entered making some difference with the standard cost)

If the general modification is left blank, the same account will be used for all process above.

LKW - Accruals and Deferrals Accounts

If you prefer to not reevaluate the original inventory account (BSX) to actual costs, then the material ledger allows you to post the variances to a separete account defined in this transaction key.

LKW is the offset for PRY, PRV, KDM and KDV.

PRY - Price differences for material ledger

The system uses this transaction key during the material ledger closing entry, as well as, the roll-up of single-level price difference to multi-levels.

During the material ledger closing:

Debit / Credit  -  LKW (if active)// BSX For materials which remain in the stock

Credit / Debit  -  PRY

PRV - Price Differences from Lower Levels

This transaction key is used to account the material which is consumed by a upper level in a production process

Debit / Credit  -  PRV

Credit / Debit  -  PRY

KDV - Exchange Rate Differences from Lower Levels

The KDV transaction key works for the exchange rate in the same way as the PRV transaction key but accounting only the ExRate differences.

Debit / Credit  -  KDV

Credit / Debit  -  PRY

Note that the differences from Lower Levels are divided in Price Differences (PRV) and ExRate Differences (KDV) both accounting having the offsetting account in PRY.

UMB - Revenue / Expense from Revaluation

This transaction key is used when the material price is changed from some revaluation such as CKMLCP Post Closing, MR22, CLCLMCCC, etc.

Actually, the account set here will be used as the offsetting of LKW (if active) or BSX.

COC - Revaluation of Other Consumption

The COC Transaction Key is required for the Revaluation of Consumption in actual cost process.

Find below some important OSS Notes to explain some specific SAP posting rules involved these transaction keys:

128          - Exchange rate differences between GR/invoice

116250    - MR08/MR8M:Cancellation+exchange rate diffrnces(KDM)

46564      - Cancelling/reversing an invoice/credit memo: Posting logic

331910    - MR1M, MIRO: Postings in foreign currency/local currency