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GR-Non Valuated Indicator for SAP Purchasing

If this indicator is ticked in the Purchase Order, then no financial posting is made at the time of posting a Goods 

The only posting would occur on Invoice Receipt.

It is commonly used for purchasing of fixed assets, because in most countries you do not post 
the acquisition until you have the legal back-up in the form of the supplier's invoice. 

Also, it is not desirable to post an estimated value (based on the GR) plus a correction 
(based on the IR).

Whether should you used non-valuated Goods Receipts or not would certainly depends on your 
company's financial policies.

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