Project Management with SAP R/3
Difference between the valuation price of a material and the price used for a movement with an external amount.
If the material ledger is active, price differences are collected in price difference accounts regardless of the setting of the price control indicator in the material's master record. If the price control indicator for the material is set to V , these price differences are reposted to the corresponding material inventory accounts during material price determination (if stock coverage is sufficient). These postings are proportional to the quantity on which the price differences are based.
[vgl. www.sapinfo.net/glossary (8.2..2002), URL]