First of all, as you can see into the following images, cases where two FI documents were posted, GL accounts such as 37103100 Down valuation FG WIP are using the transaction key UMB – gain /loss from revaluation. This transaction key is used both in Inventory management and invoice verification (included subsequent movements), if the price of a material has been changed and a movement or an invoice is posted to the previous period (at the previous price) you will have automatically this effect [gain or loss from material revaluation].
you will have automatically this effect to gain or loss from material revaluation”.
In the next images I show you one report extracted from April 3rd , here the balance quantity was “1” and the revaluation was done.