The purpose of the analysis is to determine prior to the creation of financial statements, whether quantities were delivered but not yet billed (no vendor invoice) at the key date, or whether invoices were entered for goods not yet received.

If invoices and/or deliveries exist, which cannot be assigned to each other, an adjustment posting has to be made. An SAP program makes the analysis. If the open items per order number and item do not balance to zero, the adjustment postings are made for these items in a batch input session.