Help regarding best option to meet new requirement

Hi guys
I need your help to find the best solution for my requirement.
I need to transfer the value of two Items to a third one without changing the source.
For example I have:
Item 1: 200u20AC
Item 2: 300u20AC
I have to transfer the 500u20AC to Item 3, but I want the values to remain unchanged in Account 1 and 2.
Iu2019m almost being able to do this with Reclassification functions, but these functions remove the original values.
Do you know how can I do this?
Best regards

Hi,
Use One-Sided Reclassification:
http://help.sap.com/erp2005_ehp_04/helpdata/EN/91/4b721354f68b45987210d89e9d30b3/frameset.htm

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