Understanding Non Valuated Material Type

Non valuated material type UNBW is used for tracking quantity and the value is consumed. Which makes it obvious that account assignment is mandatory for the PO.

Assumptions : Since account assignment is used in the PO , do not assume that the item is posted as consumption (No quantity).

But this would be the case for other material types which have quantity and value update indicator set. Eg : Material type : SPARES , when PO is created without account assignment the item is posted to inventory and when account assignments used the item is posted to consumption.

In case of Non valuated material types (esp : material with only quantity update) the the item is always posted to stock and the PO should always have a account assignment.

image

Tcode : OMS2

Conclusion 

  1. Material type with only Quantity update will be post the quantity to inventory and value will be consumed as per the account assignment maintained in the PO.
  2. Material type with Quantity and value update : IF PO is created with account assignment quantity / value is consumed.  if PO is created without account assignment the items are posted to stock.
  3. Material types without Quantity and Value update : (NLAG) used only for reporting purposes. Quantity and value consumed.

Reference:

https://archive.sap.com/discussions/thread/1608016