Scrapping process

Dear All,

We have a below scenario.

MAT1 is issued to cost center using 201 against reservation (Qty 10 Pcs) and is having a value of 100 INR. Out of which 2 Pcs were got damaged & now we want to scrap these 2 Pcs.

What i am planning is

1. first return the goods to stores using 202, so that cost centre consumption acc will be with actual consn. Then do a transfer posting using 309 from MAT1 to SCR1. Is this right way ?

2. If we do 551 after receiving to storage location, what will happen ?

which is the right way to follow ?

Regds,

CB