SD Item Categories Part 3: Item Categories for Special Processes — MTO, Third-Party, IPO, Service and Returns

📌 KEY POINTS
✅ Special processes come from the combination of item category and schedule line category: TAS + CS (third-party, PR without goods receipt), TAB + CB (individual PO, goods received then delivered).
✅ Make-to-order uses item category group 0001 → TAK and requirements for a sales-order stock; configurable materials use 0002 → TAC.
✅ Services (TAD) and non-stock items (TAX) have no inventory: TAD without schedule lines, order-related billing.
✅ Returns (REN) and credit/debit memo request items (G2N, L2N) turn the process around: returns delivery / order-related credit.
⚠️ MTO behavior also depends on the material's MRP strategy group and requirements type — item category alone is not enough.

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▶ WHERE WE ARE
Part 2 showed how the category is found. Now the categories for the processes that differ from the standard stock sale.

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▶ 1. THIRD-PARTY AND INDIVIDUAL PURCHASE ORDER

• TAS (item category group BANS): schedule line CS creates a purchase requisition; vendor delivers directly to customer; billing after vendor invoice or goods receipt (billing relevance).
• TAB (BANC): schedule line CB creates a PR; goods received into sales-order stock, then delivered by us.

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▶ 2. MAKE-TO-ORDER AND CONFIGURATION

• TAK (item category group 0001): requirements for individual customer stock.
• TAC (0002): variant configuration with characteristics and pricing by configuration.
• Requirements type/class (from MRP strategy group) decide planning behavior.

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▶ 3. NON-STOCK AND SERVICES

• TAX (NLAG): delivery-relevant but no inventory management.
• TAD (LEIS/DIEN): no schedule lines, order-related billing, optional billing plan.

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▶ 4. FREE OF CHARGE AND TEXT

• TANN: pricing B (100% discount), not billing relevant — free goods or samples.
• TATX: text item, no pricing, no delivery.

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▶ 5. COMPLAINTS

• REN: returns item — returns delivery, billing via credit memo, often billing block until inspection.
• G2N / L2N: credit / debit memo request items — order-related billing, no delivery.

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▶ STEP BY STEP

1. Create an order with NORM, BANS and BANC materials.
2. Check item categories TAN, TAS, TAB and their schedule line categories.
3. Follow the PRs created for TAS and TAB (document flow / ME53N).
4. Create a returns order and a credit memo request and compare items.

✅ CHECKPOINT: you can explain the physical and billing flow difference between TAS and TAB.

A machinery reseller processed some orders as TAS (vendor ships directly) and others as TAB (vendor ships to reseller, reseller ships to customer). Finance complained that TAS orders were billed before the vendor had shipped. The TAS item category had billing relevance "order-related" copied from TAD. The team changed it to F (relevant for order-related billing based on invoice receipt quantity) so the customer invoice follows the vendor invoice, and documented when sales should choose TAB instead (quality inspection or kitting needed before shipment).

• Expecting TAS items to create deliveries in our warehouse.
• Billing third-party items before vendor shipment due to wrong billing relevance.
• Configuring MTO only via item category and ignoring strategy group/requirements type.
• Using TAN for services or non-stock items.
• Returns without billing block pending inspection.

• Define a process matrix: item category, schedule line category, billing relevance per process.
• Align third-party billing with the business rule (after vendor invoice vs after GR/confirmation).
• Check MRP strategy group and requirements type for MTO.
• Use billing blocks for returns and credit memo requests where approval is needed.
• Test each special process end to end including MM and FI.

Questions: "Difference between TAS and TAB?", "How is make-to-order controlled?", "Which item category for services and why?"
Strong answer: TAS + CS: PR/PO, vendor ships directly, no goods movement for us, billing typically after vendor invoice; TAB + CB: PR/PO, goods receipt to sales-order stock, then our delivery. MTO via item category group 0001/TAK plus strategy group and requirements type. Services via TAD — no schedule lines, order-related billing.