The GR/IR clearing account is cleared at invoice receipt. Variances between the purchase order and the invoice are posted to the stock account. As a result, the value of the material and, therefore, the moving average price change automatically.

If the stock of a material is less than the quantity specified in the invoice because a withdrawal took place between goods receipt and invoice receipt, the stock account is only debited or credited for the actual stock. The remaining amount is posted to a price differences account.