Pipeline Procurement Process in SAP MM

Purpose:
A pipeline material is a material that enters the production process
directly from a pipeline for example: Oil from a pipe ,Water,Electricity
via cables .Which can be consumed

Pipeline materials are represented by the material type PIPE.

These materials have the following business characteristics:
 1) They are not obtained or planned. The required quantity can be
removed from the pipeline at any time.
 2) They are not stored and they are not managed in inventory
management. No physical inventory is performed.
 3) You can only post withdrawals for this material using account
assignment.
 4) Posting withdrawals creates liabilities to the vendor from whom
the pipeline material is obtained. These liabilities are settled
periodically.

Pipeline Process:

There will not be any PO and GR Process for Pipeline materials. We

consider that materials are available via Pipes in the plant and directly
book consumption and then settle the same.
1. Create Pipeline Material under material type PIPE in t-code MM01
2. Maintain the Pipeline Info Record in t-code ME11 with the Prices and
Tax code
3.When a pipeline material is consumed ( a withdrawal by a cost
center,order,project). All withdrawals also create a liability towards the
vendor from whom the relevant pipeline material is obtained.  
 Goods issue:
 Tcode :MB1A
 Mov type : 201 ,Special Stock : P ( Cost Center)
 Mov type :261 , Special Stock: P ( Order)
4.Settling Pipeline Liabilities
  Tcode: MRKO
5. Maintain condition record for output type KONS in
  Tcode :MRM1
6 .Settlement document Printouts can  be obtained from
  Tcode: MR91
 
Accounting Entries
Goods Issue:
Consumption A/C: DR
Payable For Pipeline : CR
Settlement:
Payable For Pipeline : DR
Vendor Account A/C: CR