Moving average price and returns to vendor

Hello gurus,

I’ve got a question concerning material valuation and returns to vendor.

E.g. we have got 200 pieces of a material with a moving average price of 2 $ each.

Now, what happens if I return 100 of those to my vendor who pays 2.10$ each for them?

In my view, there are several possibilities:

- Nothing happens, the moving average price is not changed at all, value of the goods is 200$ afterwards.

- New value of the goods is 400$ - (100 * 2.10$) = 190 $. This would mean that the moving average price is 1.90 $.

- Last delivered price was e.g. 2.20$, more than 100 pieces were delivered, so the new value of the goods is 400$ - (100 * 2.20$) = 180$, new moving average price is 1.80$.

- …

So my question is: What is standard in SAP?

Thanks

Jens