Why is the acquisition cost adjustment hitting write-off after the receipt cost adjustment?

Cost Accounting considers a cost created by you to be the cost with which you want to process the receipt and use that as inventory value.

If there are any automatic acquisition cost adjustments after the receipt cost is manually updated, then Cost Accounting invalidates these adjustments. These adjustments, therefore, hit write-off and aren't accounted in the inventory. In the case of such receipts, because the receipt cost adjustments are created they are considered to be inventory value of that item and acquisition cost adjustment created later are hitting write-off. There will be no imbalance in the Receiving Inspection because that’s cleared by the acquisition cost adjustment.