Substitution rule for STO - changing business area.

Hello Experts,

We are transferring stock from one plant to another plant. Each plant is business area. We are doing stock transfer at some profit element of Rs. 250. Transfer is done from Business Area D002 to Business Area D001.

When we do outbound delivery, it posts following entry:

Stock A/c... Dr (Business Area D001) Rs.1250

To Stock A/c (Business Area D002) Rs.1000

To Profit on transfer (Business Area D001) Rs.250

However, I want to substitute business area for third line. I want that, business area D001 should be replaced with business area D002. However, there is some substitution rule for the same. Please tell me, how this substitution can be done.

Please help

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Deepak