Thanks for the answer.
But there are examples without of split (separate) valuation in note 49995 and in discussions.
> if you dont want a mix of prices, then you need to do split valuation per batch
Material A has split valuation per batch:
Material A batch 1 valuation 1: cost is 100
Material A batch 2 valuation 2: cost is 150
The reversal of the receipt document is the cancelation of the receipt document using transaction MBST with reference to original document.