How to calculate the value of key figure by considering other char or kf

Hi
My requirement is like this:
I have a key figure which gives me the planned issues and receipts but i know that if only from locaton is blank  and to loc is filled then that are receipts and if both the from and to location values are filled then it is issues,
can you pls let me know how i 'll put this logic in th reporting bex and how i achieve this by user exit or any other way
thx
rubane

Create two RKF, restrict first with [ from = '#' ] to get the planned receipts, and restrict the second with [ from <> '#' and to <> '#' ] to get the issues.

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