BYD2408 GR/IR Clearing

[SAPSupport]

In GR/IR Clearing results, for the purchase price difference column, why does the offset account chosen by the system concern a COGS account for Cost of Sales in the Sales ledger, instead of an account for Differences in the Inventory ledger?

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[SAPSupport · Accepted solution]

2185989 - Price Differences from GR/IR Clearing Being Accounted as Cost of Goods Sold https://launchpad.support.sap.com/#/notes/2185989

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The purchasing document has assignment to a Service Order or Sale Order. The Service Order or Sale Order in question requires certain items to be bought in in order to do the repairs. Because this is a third party scenario, i.e. the materials are bought by your company and then sold on again to your customer getting repairs done, this transaction counts as a sale. Therefore, since this is a sale rather than a to-stock purchase, the Inventories ledger is not determined, only the Sales ledger, thus the price differences get posted to a Cost of Goods Sold account.

Check path:

1. Open the Purchase Order.
2. Click View all.
3. Click Items tab.
4. Click Basic Data sub-tab: Process Type field maintained as "Third-Party" and Click Account Assignment sub-tab: Account Assignment Type maintained as Sales Order or Service Order.