3454806 - Uncleared Amount on Account 'Goods Received not Invoiced' due to Exchange Rate and Cost Differences

A GR/IR Clearing Set for Purchase Order Item DEF-1 consisting only of Goods Receipt ABC and related Goods Receipt (Confirmation Type: Adjustment) XYZ shows an uncleared amount on GR/IR-Clearing Account 'Goods Received Not Invoiced' (or Amount/Quantity Awaiting Invoice).
The Purchase Order by now is cancelled and the Valuation Quantity for this Clearing Set is 0.00 ea.

Company Currency and Transaction Currency differ. 
For Example: 

Company Currency:         EUR 
Transaction Currency:     GBP 

The outstanding amount on 'Goods Received Not Invoiced' for this PO-Item is not considered in GR/IR Clearing Runs. 

SAP Business ByDesign

1. Go to the Inventory Valuation work center.
2. Go to the Reports/List view.
3. Click Report GR/IR Inventories - Balance Summary.
4. Fill in required selection parameters for Company, Set of Books and Purchase Order Item DEF-1. 
5. Key Date equals Today.

Here you find an uncleared amount for Clearing Set Type 'Delivery' for Purchase Order Item DEF-1 

The Net Value of PO-Item DEF-1 is 600 GBP/ea. 
Goods Receipt ABC for 1 ea is posted on 01.01.2023.
The Exchange Rate (EXR) maintained for that day is 0.8 EUR/GBP.
Account 'Goods Received Not Invoiced' hence will be credited with 480 EUR.

On 31.12.2023 an Adjustment Confirmation (-1 ea) is posted in Goods Receipt XYZ, booking out the received 1 ea. 
Now the applied EXR is (realistically) 1.2 EUR/GBP.

At that time the Inventory Qty is 1 ea at 700.00 EUR.
As a result 700.00 EUR Credit Inventory. 

As outlined the Net Value is 600.00 GBP/ea for  PO-Item DEF-1.
For 1 ea and applied EXR 1.2 EUR/GBP this now translates to 720.00 EUR that now Debit 'Goods Received Not Invoiced'.

The difference of 20.00 EUR represents an EXR-Gain and Credit the account for 'Inventories: Differences -> Gain from Exchange Rate Differences'.

For PO-Item DEF-1 and GR/IR-Clearing Set 'Inbound Delivery' this results in a remaining Debit balance of 240.00 EUR.

1. Go to Inventory Valuation work center.
2. Select Purchasing Document Items view.
3. Select 'All Purchase Order Items' and search for PO-Item DEF-1.
4. Press button Final Clearing and select Mark. 
5. Choose an opportune date, for example 31.12.2023.

This implies that any open balances on GR/IR-Accounts will be cleared for associated Clearing Sets.

A GR/IR Clearing Run for Purchasing Document DEF would now Credit 240.00 EUR from 'Goods Received Not Invoiced' and Debit the G/L Account for Inventories: Differences -> Loss from Purchase Price Differences.

GR/IR Clearing 

Goods Received not Invoiced 

Amount Awaiting Invoice

Clearing Set

KBA , SRD-FIN-INV , Inventory , Problem