What is a requirement for defining accounting data for split valuation in a refurbishing process?

In the context of split valuation for refurbishment processes, the requirement that the price control must be consistent across valuation types is critical. This consistency ensures that the valuation types utilized—whether for new materials, refurbished items, or other categories—can be accurately tracked and managed within the same accounting framework.

Having consistent price control means that the method for valuing inventory (for instance, whether it might use moving average or standard price) doesn't vary across different valuation types. This uniformity is vital for accurate accounting and reporting, particularly when refurbishments are recorded in a system where different valuations may otherwise lead to discrepancies in financial data.

The other options present scenarios that do not align with the principles of split valuation: each valuation type does not necessarily require a separate account, as they can share accounts while maintaining differentiation through valuation types. Furthermore, defining the valuation area as global is not a requirement specific to split valuation, as this can be organized in various ways. Finally, limiting to a single valuation type contradicts the very essence of split valuation, which is to distinguish between different categories of inventory assets for precise financial tracking and management.