When is an item considered sold

Hello,
I have been given the task to develope a report that lists Units Sold by SKU for a given time frame. My first thought was just to look at orders(VBAK) and creation date and go from there. The user tells me there are discrepancies when comparing my output to the delivery document report. Can someone clue me in as to when an item is actually considered sold?
Thanks in advance,
JR

Hi,
An item is typically considered to be sold once the sales order is created. Because we create the sales order only when the customer has placed a purchase order with us. So, it is his confirmation to buy and we do the order confirmation through VA01, create sales order.
But for some reason, like credit,insufficient stock or some other factor the item might just not reach the customer. This is however a temporary phase. The stock would be available, the credit would be cleared and the sales order is followed up further. In a way to say, the item is still deemed to be sold.
Hope it helps. Please reward if useful.
Thanks & Regards
Sadhu Kishore

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<b>Pls reward points for useful answers.</b>

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