SAP Item Category, Account Assignment Category and Special Stock Indicators
Three small code lists drive much of what happens on a purchase order line: the item category, the account assignment category and the special stock indicator. They decide who owns the stock, where cost lands and which processes follow.
| Code group | Code | Meaning | What it changes |
|---|---|---|---|
PO item category | (blank) | Standard | Material or text-free item delivered to stock or consumption |
PO item category | B | Limit | Value limit for unplanned services or materials |
PO item category | K | Consignment | Vendor-owned stock; liability at withdrawal |
PO item category | L | Subcontracting | Components provided to vendor; BOM components appear on PO |
PO item category | M | Material unknown | Item without a material master, by material group |
PO item category | D | Service | Service specification with service entry sheet |
PO item category | S | Third-party | Vendor delivers directly to customer |
PO item category | U | Stock transfer | Plant to plant transfer through a stock transport order |
Account assignment | A | Asset | Posts to an asset; goods receipt creates asset cost |
Account assignment | K | Cost center | Posts to expense and cost center at goods receipt |
Account assignment | F | Order | Posts to an internal order |
Account assignment | P | Project | Posts to a WBS element |
Account assignment | C | Sales order | Assigns to a sales order item |
Account assignment | N | Network | Assigns to a network activity |
Account assignment | Q | Project make-to-order | Project stock valuated against a WBS element |
Account assignment | U | Unknown | Account assignment determined later |
Special stock | K | Vendor consignment stock | Owned by the vendor, stored at your plant (table MKOL) |
Special stock | O | Parts provided to vendor | Your components at a subcontractor (table MSLB) |
Special stock | E | Sales order stock | Make-to-order stock tied to a sales order item |
Special stock | Q | Project stock | Stock tied to a WBS element |
Special stock | W | Customer consignment stock | Your stock stored at the customer |
Special stock | M | Returnable transport packaging at vendor | Packaging owned by you, held at the vendor |
Special stock | V | Returnable transport packaging at customer | Packaging owned by you, held at the customer |
Special stock | P | Pipeline material | Material consumed from a pipeline, settled with the vendor |
Meanings reflect standard SAP behavior. Your configuration may add or restrict combinations, for example which item categories a document type allows. Check document type settings in table T161 and customizing for allowed account assignments.
Stock ownership report
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How to use this reference
Pick the code group in the search box, such as 'Special stock', or type a code or a word like 'consignment'. Each row tells you what the code means and what it changes downstream in goods receipt, invoice verification or stock reporting. Export it as a quick-reference page for new buyers or for a design workshop where you decide which combinations to allow.
Combinations that matter
Item category and account assignment interact. A consignment item (K) normally has no account assignment because stock is not yet yours, while a standard item with account assignment K posts straight to a cost center and skips stock. A subcontracting item (L) requires a BOM for the ordered material at the vendor. Third-party items (S) create goods receipt and invoice lines that do not touch your inventory. Project stock (Q) pairs with account assignment Q to keep valuation separate per WBS element.
- Consignment K: settle with MRKO after consumption
- Subcontracting L: ship components with movement type 541 and receive with 101
- Account assignment K: expense posting, no stock
- Account assignment Q: stock valuated by project
Common mistakes
Teams confuse the special stock K with account assignment K because both use the letter K but live on different fields. Another frequent issue is ordering a stock item with account assignment when the material is valuated: the system may still post to expense and the inventory stays untouched. For subcontracting, forgetting to maintain a BOM leaves the component list empty and the vendor stock wrong. Always test a full cycle of PO, receipt, invoice and stock report for each pattern.
Frequently Asked Questions
What is the difference between item category K and special stock K?
Item category K is a field on the PO line that marks it as a consignment item. Special stock indicator K identifies the resulting vendor-owned stock held at your plant in table MKOL. They are linked by the process but are separate fields and reports.
When should I use account assignment K?
Use K when you buy something that is consumed on receipt and should hit a cost center, like office supplies or a service. The goods receipt posts to expense and a cost center and does not create stock. Use a stock item with no account assignment if you need inventory.
How does subcontracting item category L work?
The PO line for the finished part carries a component list from the BOM. You issue components to the vendor with a transfer posting, which creates special stock O. When the vendor delivers, the goods receipt consumes those components and posts the value.
Can I add my own item category?
Item categories are fixed by SAP, but you control which are allowed per document type and which fields are required. Account assignment categories can be extended in customizing for certain combinations. Always involve your functional lead before changing these.
If your stock and cost reports need these patterns reconciled across plants, we can build a read-only view that shows ownership and value by special stock type.
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