Net Goods Receipt – Net Invoice Receipt 
Postings and Extract from the Material Master Record When Posting the Goods Receipt and the Invoice Receipt Net
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The cash discount amount is taken into account during goods receipt. The amount posted is the value of goods delivered reduced by 5% (that is, by $6).
The posting of the invoice does not lead to a change in value in the material master record.
Note
If the invoice were posted gross, the system would post the $6 to the stock account instead of the cash discount clearing account. Consequently, the effect of the net posting at goods receipt would be canceled.
End of the note.