Custom manufacturing process

Question

Hi,
There is a custom manufacturing process in a client of ours.. They take out the tire from the truck
and send to vendor.. The related vendor cover the tire and send it back. Then the covered tire is put
on the truck again.. We manage this process in SAP. For example we use "ABC" material code for the
tire, and the ABC material code has three valuation types "LANDING, COVERED, NEW". They remove ABC
code (the tire) from the truck with the valuation type "LANDING" with the movement type 992 (a copy of 262). Then
the ABC code sent to vendor with valuation type "LANDING" and with the movement type 541.  After
that they create a PO. In the item of PO, ABC code is entered with the valuation type "COVERED" and
in the material data tab, they enter ABC code with valuation type "LANDING" to components area.
When doing the GR with respect to the PO, system requires new accounts for BSV and FRL keys. What is
logic behind this ? Why does SAP require these account instead of using the account which is already
there for WRX key ? 
Thx,

Answer 1

system requires new accounts for BSV and FRL keys as u are doing GR for subcontracting PO
As u are consuming the landing type and geting covred type of material
BSV is Changes in stocks are posted in Inventory Management at the time goods receipts are recorded or subsequent adjustments made with regard to subcontract orders
while FRL is used for goods and invoice receipts in connection with subcontract orders that is your labout charges that u will be paing to ur vendor for converting landing type of material to converted one.
Account entries woyuld be
BSX Stock acount + for covered type
BSV Change in stock acount - for covered type
FRL External service + (labour charges that will be payed to vendor po price)
WRX GR/IR clearing account -
BSX Stock acount - for landed type
VBO for consumption from stock of material provided to vendor + for landed type
hope this makes clear