GR/IR Clearing Account Maintenance 
Use
If there is a quantity variance between the goods receipt and the invoice for a purchase order, this results in a balance on the GR/IR clearing account. The system expects an additional goods receipt or an additional invoice to clear this balance. If this is not done, you must clear the GR/IR clearing account manually.
Features
For a material subject to moving average price control, the offsetting entry for clearing the GR/IR clearing account is posted to the stock account (provided that there is sufficient stock coverage for the quantity difference):
If there is a delivery surplus on the GR/IR clearing account, the material was debited with too high a value when the goods receipt was posted. When the GR/IR clearing account is cleared, the material is credited accordingly.
If there is an invoice surplus on the GR/IR clearing account, the material was debited with too low a value when the goods receipt was posted. When the GR/IR clearing account is cleared, the material is debited accordingly.
Example
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If there is insufficient stock coverage for this quantity, only the portion corresponding to the available stock is posted to the stock account. The rest is posted to a price difference account.
For a material subject to standard price control, the offsetting entry to clear the GR/IR clearing account is made to a price difference account. Thus, there are no value changes in the material master record.