Basically, all fields which are copied to the header of the delivery (table LIKP) via the routines of the copy control lead to a delivery split. Furthermore, some fields are copied to the header by all means and are relevant for the split there.
Split fields that cannot be changed are:
VSTEL Shipping point
KUNNR Goods recipient
ROUTE Route
The following split-relevant fields can be affected via the copy control, however, they should not be filled differently from the defaults since they are necessary for the control of the shipping process:
VKORG Sales organization
AUTLF Full delivery indicator
VSBED Shipping condition
FKARV Billing type (customer billing document)
LIFSK Delivery block
STAFO Update group for statistics
STWAE Statistics currency
KKBER Credit control area
KNKLI Account number of the customer with the credit limit default
GRUPP Customer credit group
SBGRP Processor group for credit management
CTLPC Credit management: Risk category
CMWAE Currency key of the credit control area
WAERK Currency of the sales document
INCO1 Incoterms 1
INCO2 Incoterms 2
KZAZU Indicator order combination
KDGRP Customer group
PERFK Invoicing dates (calendar identification)
You must note that, as of Release 4.0, a split does not occur for some of the fields described here if the field is filled in the very document delivered, however, if it is initial in the other one. In this case, no delivery split occurs and the contents of the non-initial field are copied to the header of the delivery. For example, this concerns the route.
The delivery date (LFDAT) is a common splitting criterion with outbound deliveries due for processing with regard to stock transfer orders.