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Account determination MM - definition consumption posting?

Hello all,
can someone tell me the deinition of a consumption posting? We have a sales order with a TAN item. For the following delivery the goods issue is posted. In OMWN it is possible to set different account modifications, depending on different criteria, among others the consumption posting = V. For which cases is the entry V or empty?
I thought that the consumption posting indicator is inherited from the LIPS table (KZVBR) to the MSEG. But I have cases where in LIPS-KZVBR the consumption posting is empty, but in MSEG-KZVBR it is set to V....
Thanks & greetings
Exberliner

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