Costing of Refurbishment Orders
In the case of repair, inspection, or maintenance orders, the order is debited with planned costs when the required resources are dispatched. Each time resources are subsequently consumed, the order is debited with actual costs for the resource values. In the completion phase, the orders are credited by settlement with the resource consumption costs.
The following applies to refurbishment orders: When the required resources are dispatched, the order is debited with planned costs representing the value of these resources. Subsequently, each time the resource is consumed, the order is debited with the actual costs that correspond to the value of the resource. Following delivery of the refurbished material, the order is credited with the value of the material. During settlement, the balance of actual costs and services is allocated to the material.