This field contains the revalued unit cost of this item. It is only used in the Revaluation Journal, where you can enter a new unit cost for this item in this field.
If you do not enter a new unit cost here but have chosen to enter a new value in the Inventory Value (Revalued) field instead, the new unit cost is calculated by dividing the amount in the Inventory Value (Revalued) field by the number in the Quantity field.