2LIS_03_BF: Why 2 records per record in MSEG

When we run a setup for 2LIS_02_BF for a single material document the setup table is filled with 2 records (per material document item).

One record has Sender/Receiver indicator 'H' and the other has 'S'.

Question:

Why are there 2 records created per material-document-item? What do they mean?

It appears that there are 2 registrations per movement:

- one with processkey 001 (Goods Receipt) (Send/Rec = 'S')

- one with processkey 101 (Returns) (Send/Rec = 'H')

Question:

Which of these registrations represents the movement that is stored in the MSEG table?