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be posted when a material enters or leaves the warehouse or stores.
The standard material types NLAG and DIEN are available for materials that cannot be stored (kept in stock), or are not intended to be, and for simple services, as follows:
NLAG: Non-stock material is material that is not stored but is used or consumed immediately.
DIEN: Services are procured externally. Since they obviously cannot be stored, they are also regarded as being consumed immediately. A material master record belonging to this material type can contain purchasing data.
Consumable materials debit different account assignment objects depending on the account assignment category specified. The account assignment category determines which category of account assignment is to be debited and which account assignmnent data you have to prepare.
If you choose the account assignment object K (cost center) in the purchase requisition when you procure consumable materials, you have to enter the G/L account number of the consumption account and the cost center for which the material is to be procured on the account assignment data screen. In Customizing, you can define that the system automatically proposes the number of the G/L account that is to be debited.
If you choose the account assignment object A (asset) in the purchase requisition when you procure consumable materials, you have to enter the asset number on the account assignment data screen. The system automatically determines the G/L account to be debited from the asset number. You cannot enter it manually.
When procuring consumable materials that do not have a material master record, you have to enter the following, as well as the account assignment category:
Short text (description)
Material group
Order unit
Consumable materials with a material master record must also have an account assignment. Inventory is not managed on a value basis for these materials.
The standard configuration of the R/3 System contains the following material types for consumable material:
Non-valuated material (material type UNBW): 
This type of material is managed on a quantity basis, but not on a value basis. This is advisable for materials that are low in value, whose stocks have to be monitored (for example, operating instructions).
Non-stock material (material type NLAG): 
You cannot manage these goods either on a quantity basis or on a value basis. For consumable materials that are required frequently, you can store the information required to create purchasing documents, for example, texts and units of measure.
You can use a planning run to create planning orders, purchase requisitions, or delivery schedules for externally procured materials. Planning orders are procurement proposals that the MRP controller can change before converting purchase requisitions.
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