Goods Receipt Reversal with PO Price Quantity Variance 
In the purchase order, a purchase order price unit (OPUn) different to the purchase order unit (OUn) has been defined.
A variance in purchase order price quantity at goods receipt applies in the following cases:
Goods Receipt Before Invoice Receipt
The ratio (goods receipt quantity in purchase order price units) : (goods receipt quantity in purchase order units) is different to the ratio (ordered quantity in purchase order price units) : (ordered quantity in purchase order units).
Invoice Receipt After Goods Receipt
The ratio (goods receipt quantity in purchase order price units) : (goods receipt quantity in purchase order units) is different to the ratio (invoice quantity in purchase order price units) : (invoice quantity in purchase order units).
The system posts goods receipts and return deliveries with a different purchase order price unit as follows:
Example 1:
Postings and Extract from Material Master Record for a Material with Moving Average Price
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Invoice
The invoice is posted before the goods receipt, so the posting to the GR/IR clearing account is based on the invoice price.
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The offsetting entry is posted to the vendor account.
Value Calculation
The value, stock, and material price in the material master record do not change.
First Goods Receipt
The invoice was posted before the goods receipt, so the GR/IR clearing account is cleared as follows:
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The offsetting entry is posted to the stock account for a material with a moving average price with sufficient stock coverage.
Second Goods Receipt
The invoice was posted before the goods receipt, so the GR/IR clearing account is cleared as follows:
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Value Calculation
The stock and value in the material master record do not change in proportion to the goods receipt, so the moving average price changes as well.
Return Delivery
At the time of the return delivery, the stock account is reduced by the goods receipt reversal quantity based on the invoice price.
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The offsetting entry is posted to the GR/IR clearing account.
Value Calculation
The stock and value in the material master record are not reduced in proportion to the goods receipt, so the moving average price changes as well.
Example 2:
The following example shows a special case:
If the goods receipt quantity in purchase order units is the same as the invoice quantity and the goods receipt quantity in purchase order price units is greater than the invoice quantity, the following account movements take place:
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See also: