Hi,
Reversals are not considered generally for any analysis, since its considered as a mistake in movement / posting.
You can not blindly follow the movement types, since 202 need not be a reversal in a logical case. You may consider a 202 (or similar movement) as a reversal movement if MSEG-SMBLN is updated. In fact, you can give a logic like if MSEG-SMBLN is updated for a material document, exclude both the material documents (that is corresponding MSEG-MBLNR and MSEG-SMBLN). This will remove all the reversals and only the actual movements will be considered.
Regards,
AKPT