There are Result analysis categories in WIP (Work in Process). What do you mean by the result analysis category Reserves for unrealized costs?

If you are calculating the work in process at actual costs, the system will
create reserves for unrealized costs if the credit for the production order
based on goods receipts is greater than the debit of the order with actual
costs incurred. The Result analysis category RUCR (Reserves for
unrealized cost) would need to be maintained. Normally this is not
maintained in most of the companies.