Question no 3855 : Account Posting at LIV

In SAP MM as at ECC6.0 EhP6, what scenario is the following account posting ?

Debit     Consumption/Expenses Account (P&L).
Credit    Vendor (Balance Sheet).

(more than one answers)

A)  LIV with reference to Blanket PO.
B)  Invoicing Plan settlement.
C)  GR Non-Valuated Purchase Order item.
D)  ERS for Stock Procurement Purchase Order.
E)  Settlement of Consignment liability transfer to own stocks.
.

Answers: A, B, C

A, B) Both Blanket PO and Invoicing Plan have no GR, therefore no GR/IR Clearing Account to be knocked off at LIV.
C) GR Non-Valuated PO has GR but no FICO at GR; therfore no GR/ICR clearning account to knock off at LIV.
D) Stock PO will have GR and FI posting is expected of at GR; and the item category "Blank" de-activate the GR Non-Valuated flag, so GR will Debit Stock and Credit GR/IR Clearning and LIV will have to knock off the GR/IR Clearing.
E) Both Consignment GR and Consignment GI result in a Liability account where Consignment settlement will Debit the Liability account and Credit Vendor.