Transferring material from asset to stock

Dear Experts,
I seek your suggestion on the following:-
I procure 100 Qty of material for asset under construction(AuC) by creating PO with assigning Account Assignment Category A. And do the GR.
Now 20 quantities  out of 100 are not required for that asset under construction.
Can I transfer those 20 qty to stock or consumption during the or at year end?
Thereby I can reduce AuC value by 20 Qty and increase stock or consumtion by 20 Qtys.
Can this be done?
Regards
Anand

Hi Manish,
Thanks for the reply.
Actually, we have a few materials that can be used for regular consumption and for AuC also.
Therefore, We need to transfer surplus quqntities for AuC to regular stock or consumption.
Is there any work around?
Regards
Anand

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