Need to know about 2LIS_03_UM

Hi expert,

I need to know about Revaluation data source in 0IC_C03 i.e 2LIS_03_UM.

Where it is used ? the Business Senario.

Why it is used ? if possible please explain with senario.

How we can implement it (Steps which are going to be performed at R/3 End)?

Please help me

It is very urgent for me.

Thanks in Advance .

Jitendra