implemanting Material ledger

Regarding material ledger

Dear FI guys,

I have a issue on material ledger. We are going for a upgrade from 4.6 C to ECC 6.0 that time client asking us to go with material ledger implementation also is there any impact with this up on upgrade and can you help me where and all integration will come in the material ledger Could you please give me any docs on material ledger please.

Thanks & Regards

Mastan Rao