Posting Quantity Variances 

As in the case of invoices without variances, the amount invoiced is posted from the GR/IR clearing account to the vendor account. When quantity variances occur, the following applies:

When the goods or invoice are received, the balance is cleared on the GR/IR clearing account.

Postings in the Case of Quantity Variance: Invoice Quantity Greater than Goods Receipt Quantity

If no more goods or invoices are received, the balance remains open on the GR/IR clearing account. You must maintain the GR/IR clearing account at regular intervals to clear these amounts manually.

See also:

GR/IR Clearing Account Maintenance