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For a shop order with material completely issued, when the materials are unissued to a different location, UNISS transaction is created to the original issued location and not to the location to Unissued which is selected above. System does not directly transfer the materials to the selected un-issue location without having internal transfer transactions.

1. What is the business value of these internal transactions?

2. Here, two transactions are created even without the Shop Order reference. It looks like the material movement has been done within two locations which has not actually happened in the business.  How to explain this behavior from business perspective? 

Un-Issue process starts with reversal of the original issue transaction. It is necessary to make it this way to reverse all the transactions and costs. So it is not another transaction that happens on over the other. But it is the reversal of the issue transaction, which always moves the stocks to the issued location. Then only the internal transfer can be executed when the un-issue location is different. So, this has been done in this way for the above purpose.