Cost Adjustment Events

The following table lists the cost adjustment events and the corresponding accounting entries.

Event Type Name	Accounting Line Type	Transaction Type
Standard Cost Adjustment - Positive	Inventory Valuation or Expense *	Debit
Standard Cost Adjustment - Positive	Standard Cost Adjustment **	Credit
Standard Cost Adjustment - Positive	Expense	Debit
Standard Cost Adjustment - Positive	Material Overhead Absorption **	Credit
Standard Cost Adjustment - Negative	Standard Cost Adjustment **	Debit
Standard Cost Adjustment - Negative	Inventory Valuation or Expense *	Credit
Standard Cost Adjustment - Negative	Expense	Debit
Standard Cost Adjustment - Negative	Material Overhead Absorption **	Credit
Layer Cost Adjustment - Positive	Inventory Valuation or Expense *	Debit
Layer Cost Adjustment - Positive	Offset	Credit
Layer Cost Adjustment - Positive	Inventory Valuation or Expense *	Debit
Layer Cost Adjustment - Positive	Material Overhead Absorption	Credit
Layer Cost Adjustment - Negative	Offset	Debit
Layer Cost Adjustment - Negative	Inventory Valuation or Expense *	Credit
Layer Cost Adjustment - Negative	Expense	Debit
Layer Cost Adjustment - Negative	Material Overhead Absorption	Credit
Manual Cost Adjustment - Positive	Inventory Valuation or Expense *	Debit
Manual Cost Adjustment - Positive	Offset	Credit
Manual Cost Adjustment - Positive	Inventory Valuation or Expense *	Debit
Manual Cost Adjustment - Positive	Material Overhead Absorption	Credit
Manual Cost Adjustment - Negative	Offset	Debit
Manual Cost Adjustment - Negative	Inventory Valuation or Expense *	Credit
Manual Cost Adjustment - Negative	Expense	Debit
Manual Cost Adjustment - Negative	Material Overhead Absorption	Credit
Manual Receipt Cost Adjustment -Positive	Inventory Valuation or Expense *	Debit
Manual Receipt Cost Adjustment -Positive	Offset	Credit
Manual Receipt Cost Adjustment -Positive	Inventory Valuation	Debit
Manual Receipt Cost Adjustment -Positive	Material Overhead Absorption **	Credit
Manual Receipt Cost Adjustment -Positive	Receipt Cost Adjustment Variance or Expense *	Debit
Manual Receipt Cost Adjustment -Positive	Offset	Credit
Manual Receipt Cost Adjustment -Positive	Receipt Cost Adjustment Variance or Expense *	Debit
Manual Receipt Cost Adjustment -Positive	Offset	Credit
Manual Receipt Cost Adjustment - Negative	Offset	Debit
Manual Receipt Cost Adjustment - Negative	Inventory Valuation or Expense *	Credit
Manual Receipt Cost Adjustment - Negative	Expense	Debit
Manual Receipt Cost Adjustment - Negative	Material Overhead Absorption **	Credit
Manual Receipt Cost Adjustment - Negative	Offset	Debit
Manual Receipt Cost Adjustment - Negative	Receipt Cost Adjustment Variance or Expense *	Credit
Manual Receipt Cost Adjustment - Negative	Offset	Debit
Manual Receipt Cost Adjustment - Negative	Receipt Cost Adjustment Variance or Expense*	Credit
Manual Receipt Cost Write-off- Positive	Inventory Write Off	Debit
Manual Receipt Cost Write-off- Positive	Offset	Credit
Manual Receipt Cost Write-off- Negative	Offset	Debit
Manual Receipt Cost Write-off- Negative	Inventory Write Off	Credit