Field help (ISSVLT2) 

Use this field to define an alternative stock valuation method to be used in exceptional cases where the source calculation results in a null value.

Please refer to the Valuation source field for an explanation of the different valuation methods available.

SEEINFO When the valuation rule is for a standard cost valuation (or updated standard cost), if the system does not find a value for the current year it automatically searches previous years for a value (last existing cost ignoring the current year). The alternative value is only used if no cost is returned.