Hope you are doing refurbishment from one valuation category material (Defective) to another valuation category material (Refurbish)
As per your screen shot, both GI of defective material as well as GR of refurbish material are affecting same G/L. So, system is adjusting that & showing in single row. GI is happening with 171 to G/L 40000400 as well as GR is affecting the same G/L with value of 5. So, its showing 166 as cumulative value.
For refurbishment process, split valuation will be activated by having different valuation class with different G/L. Then you can get the cost tab as shown below as well as as per your expectation.
Discuss with your MM & FICO consultant to define the different valuation class with different G/L in OBYC settings.