Only the fix indicator can prevent an existing CC indicator from replacement by a new MIBC run.
Once you have historic data for some materials and do a calculation for all materials, then all materials without history will become a D item.
There might be materials which are very important for your process, and need a high accuracy too. But MIBC would rank them low because they are just used with a very small quantity compared to other materials, or minimal value despite of high quantity. Such materials will get a manually assigned CC indicator along with the fix indicator, so that the CC indicator cannot be overwritten by MIBC.
I explained the logic of MIBC a couple years ago: cycle counting - ABC analysis in MIBC
if you don't do anything yourself to distribute the counts, and assuming that A will be counted 12 times a year, B 6x, C 3x and D only 1x), then it is like this
January: only A items
February: only A items
March: A items + B items
April: only A items
..
June: A, B and C items
July: only A items
..
September: A, B and C items
...
December A, B, C and D items
But ideal you should have ABCD items in any inventory count throughout the year, so that you have to count almost anytime the same number of materials, otherwise you do not know how much you have to count, do not know how much people you need for the count.
I am not sure if you need such list from the business of if you are able to prepare it yourself.
I would just download the MB52 inventory report into Excel after a few days live with SAP.
Would define on which dates the counts shall be conducted in this year.
Assuming you want do 12 inventories, then I would just assign number 1 to the first material in MB52 report, number 2 to second..number 12 to the 12th and then start again with 1 to 13th position ...
All materials with a 1 will be counted in January, all with 2 in February.etc
This way you get an almost equal number of materials in each inventory.
you just take the material numbers from excel with copy and paste into the multiple selection of MI31 transaction.
In the second year you can then use MICN