Understanding Price Difference Accounting in Moving Average Materials for Return PO GRN

We posted a goods receipt (GR) against return purchase (PO) 4500022XXX in the production system. However, it appears there is a price difference of EUR160, as explained below. Since the return PO is for EUR640, the GRIR and stock values should be the same amount, EUR640. Could you please explain why there is a price difference since the material is maintained in moving average price ?

GRN Entry

BSX - 800(-)(CREDIT)

WRX - 640(+)(DEBIT)

PRD - 160(+)(DEBIT)

Solution:

During the GR return posting, since we did not have any remaining stock quantity, the system removed 800 EUR from the stock account, and the balance amount of 160 EUR was posted into the price difference account.

You are using moving average price so you can follow this formula.

Formula for the value-proportional value determination:

Value of the stock posting = (total value of the stock * quantity) / total valuated stock

You can get the data from MSEG (MENGE x LBKUM / SALK3)

(2.000 * 800.00) / 2 = 800