Gross Goods Receipt – Net Invoice Receipt 

Postings and Extract from the Material Master Record When Posting the Goods Receipt Gross and the Invoice Receipt Net

The cash discount amount is taken into account when the invoice is posted. Since the goods receipt was posted gross, net posting of the invoice receipt leads to a correction of the stock value and, therefore, of the moving average price. The offsetting entry is made to a cash discount clearing account, which is cleared at payment.