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