Discrepancies in GRN and GRN cancellation values for PO based IV

Issue statement:

GRN cancellation amount is different from GRN amount of original document if GRN done after IR for PO based invoice verification scenarios.

Scenario:

Account assigned purchase order.

PO based invoice verification ( GR based IR not flagged), DIEN – material type , No quantity update

Cost object: WBS

Test data creation in a sequence:

1. Creation of PO of quantity 50 EA and price 1 EUR

2. First Invoice receipt for amount = 1 EUR , quantity = 1 EA

3. First GRN for 1 EA quantity . System calculates price based on IR amount using below formula

    GR amount = (Total IR value – Total GR value) / (Total IR qty – Total GR qty)

                         = (1 -0)/ (1 -0)

                         = 1

4. Second invoice : Quantity = 2, amount = 10.25 EUR (Huge variance compared to PO price )

5. Second GRN for quantity = 2 EA    

   GR amount = (Total IR value – Total GR value) / (Total IR qty – Total GR qty)

                         = (11.25 -1)/ (1 -1)

                         = 10.25

6. Third IR is posted with quantity= 2.345 EA ,amount = 12.55 EUR(Huge variance compared to PO price )

7. Fourth IR is posted with quantity = 3.453 EA, amount = 22.86 EUR(Huge variance compared to PO price )

8. Cancellation of second GRN quantity = 2 , original GRN amount = 10.25. System calculates GRN cancellation amount as below

GRN cancellation amount/qty = (Total IR value) / (Total IR quantity )

           = (1+10.25+12.55+22.86) /(1+2+2.345+3.453)

           = (46.66)/(8.888)

           = 5.25 EUR/ qty

GRN cancellation amount for 2 quantity = 5.25*2 = 10.5 (This is amount 0.25 EUR more than original GR amount)

9. Third GRN quantity = 1 EA , amount using the same formula

GR amount = (Total IR value – Total GR value) / (Total IR qty – Total GR qty)

                         = ( 46.66) – (1+10.25-10.5)/ (8.888 – 1)

                         = 45.91/7.888

   = 5.82 EUR/qty

10. Now cancellation of above GRN for 1 quantity calculates GRN cancellation amount using same formula mentioned above

GRN cancellation amount/qty = (Total IR value) / (Total IR quantity )

           = (1+10.25+12.55+22.86) /(1+2+2.345+3.453)

           = (46.66)/(8.888)

           = 5.25 EUR/ qty

Conclusion:

When GRN done after IR for PO based invoice verification scenarios the amount calculation in GRN & GRN cancellation documents are as below

GR amount/qty = (Total IR value – Total GR value) / (Total IR qty – Total GR qty)

GRN cancellation amount/qty = (Total IR value) / (Total IR quantity )

Above formula leads to difference in GRN amount & GRN cancellation amount for a single transaction

Reference:

Refer note 49995