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How cost will flow from delivery(with out reference order)
to billing?

Answer Posted / mausamm

with or without refernce to order doesnt matter as even if any delivery is created w/o ref to order there is an underlying order created by the system for pricing purposes.
Coming to the question its done by copy control(as already mentioned by some).
Copy control-->delivery to billing doc-->item level--> 'price Source' box(here u mention delivery or order)

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