Dear Alexander,
Costs incurred for the exceeding the shelf life is termed as Shelf life penalty cost.
These costs are globally defined in the Optimizer Profile
Go to Optimizer Profile: T-code: S_AP9_75000102
Menu path: Advanced Planning and Optimization /Supply Network Planning /Environment /Current Settings /Profiles /S_AP9_75000102 – Define SNP Optimizer Profiles
Choose an optimizer profile by double click in the list.
Go to General Constraints->
Shelf Life->
Dispose of expired product
Hope this answer your query.