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the dollar value of the GR and invoice are different. The value does not matter at all in regard to whether
the system will allow MR11 to be executed.
Situations in which the system allows you to use MR11 include a PO with an existing GR but with no
invoice, an invoice with no GR, one of each but with different quantities, or several of each that in total
result in a difference in quantity. As an example, MR11 is executed on a PO that has multiple GRs or
multiple invoices on a single PO line item, and there has always been a difference between them in the
total quantity.
The system first determines which particular GR or invoice is the offending document (i.e., which one
caused the higher quantity posting), and the quantity difference that the document created and now
needs to be corrected. The system determines the price per item involved in that particular document. It
then determines the dollar value of the correction by multiplying that price per item times the quantity
difference that the correction is for (not the necessarily the entire quantity on that particular document).
The system makes a correction to the GR/IR account in that amount, and posts a corresponding, opposite
correction to the stock account. The direction of charge against the stock account depends on whether
the correction was for excess GR quantity or excess invoice quantity.
Results of MR11
The system depicts the results of MR11 by inserting a separate line or section in the PO History to show
the correction. It is listed as AccM, which stands for Account Maintenance document. This is not a
material document like that shown for a GR (there is no material movement type shown beside the
document number). Like an invoice, an Account Maintenance document is strictly an accounting
document.
This PO History line shows a quantity (with either a negative or positive sign), but it always shows a value
of $0.00 (Figure 1).
Figure 1
PO History including an AccM with a value of $0.00
Note
The system adding this line to PO History is one of the reasons many people are confused about the
intended purpose of the MR11. This depiction in PO History makes it appear that the correction is only to
quantity with no effect on value, when in fact, it is the opposite. It has no actual effect on quantity in the
stock account, but does indeed affect the stock account in terms of dollar value, even though the resulting
line in PO History shows a value of $0.00. Confusion is almost guaranteed for the average user.
If the quantity shown on the AccM line in PO History is negative (-), it means the system removed the
accounting effect of excess invoice quantity and added money to the stock account as a correction. As
long as there was already quantity on hand in the stock account, this affects the moving average price,
and always makes it higher. It has to, because it adds value to the account without adding inventory
quantity.
Note
Moving average price is a value that changes automatically over time based on the value of individual
postings for a material such as GRs and invoices. The system uses the current moving average price to
determine the value of certain transactions involving materials. These include goods issues, which
establish actual costs for materials.
If the quantity shown on the AccM line is positive (the positive sign is implied), it means that MR11
removed the accounting effect of excess GR quantity, and took money from the stock account as a
correction (but remember that it does not remove physical quantity from inventory). This affects the stock
account value (and therefore, the moving average price) only if there is current value on the stock account
(and therefore, there has to be quantity on hand as well). The different effects of the AccM line are
compared in Table 1.
As you might expect, as long as there is stock on hand with value, this circumstance always makes the
moving average price lower because it removes value from the stock account without reducing inventory
quantity.
Table 1
Effects of MR11
MR11 executes even if the current value of the stock account is zero. However, there must be on-hand
quantity in the stock account for the posting to take place on the stock account. If the quantity on hand is
zero at the time of using MR11, value is added to a price difference account instead to the stock account.
The moving average price is left unchanged.
If there is only partial quantity on hand in the stock account at the time, the dollar amount that the system
adds to or takes from the account (depending on whether this is correcting excess invoice quantity or GR
quantity) is proportionate to that quantity and based on the price per item of the invoice or GR that MR11
is correcting for. The remaining amount is posted to a price difference account.
These steps are depicted in the PO History in an unambiguous manner that all could understand, and
inventory and accounting balances become accurate with no forcing of balance.
Robert Jackson
Robert A. Jackson has 13 years of experience with ERP software including 11 years experience with SAP.
He is an SAP-Certified Consultant in Materials Management and has significant experience in the
development and presentation of SAP Plant Maintenance training. He also has 27 years of experience in
commercial nuclear power maintenance with 17 as a certified Nuclear Training Instructor/Developer for
maintenance training programs. Robert has developed, presented, and managed training programs at
three separate nuclear power plants for journeyman technicians, maintenance contractors, and
management positions.
For the last 10 years, he has served as an MM consultant, Tier III customer support, and configuration
specialist on a project for the US Navy involving maintenance. During that time, he also assisted the
projects Training Department in the creation and review of numerous training guides and authored many
training bulletins.
See more by this author
You may contact the author at rj02008@yahoo.com.
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contact the editor.
Comments
7/20/2013 3:11:21 AM
Antonio Parisi
Although rare, there may be cases where you received your 10 pcs and then received an invoice for only
6 of them; then something happens, and your vendor disappears from the radar screen... In such cases,
in order to balance GR/IR and be able to close (and then archive) your PO, MR11 is the right solution
(after the right amount of time).
Since you basically got 4 pieces for free, the reduction of the V-price is correct in accounting terms as well
as it's correct to get a credit in your Price Diff account if no stock is on-hand at that point in time.
I fully agree on the fact most users have a confused idea on what MR11 is there for.
1/18/2013 6:46:56 AM
Kees van Westerop
During my projects I have been using transaction MR11 only to balance the GR/IR account and only for
those cases where both the GR and the IR are correct. So it I agree that the transaction shouldn't be used
to correct GR or IR. But I want to stipulate that its purpose is to balance the GR/IR account Not balancing
the GR/IR account means that the PO's concerned cannot be closed and nor archived.