The following types of cost transactions can occur:
Average Costing Purchasing Transactions
Note: For purchasing related transactions, this table applies to inventory destinations. See: Overview of Receipt Accounting, Oracle Purchasing User's Guide.
See: Standard and Average Costing Compared
The following table indicates whether specific transactions update the average unit cost of an item.
| Transactions | Update Average |
|---|---|
| Purchase Order Receipt to Receiving Inspection | No |
| Delivery from Receiving Inspection to Inventory | Yes |
| Purchase Order Receipt to Inventory | Yes |
| Return to Supplier from Receiving | No |
| Return to Supplier from Inventory | Yes |
| Miscellaneous Issue | No (if default cost is used) |
| Miscellaneous Receipt | No (if default cost is used) |
| Shipment Transaction/FOB Receipt | No |
| Shipment Transaction/FOB Shipment: Sending Org | No |
| Shipment Transaction/FOB Shipment: Receiving Org | Yes |
| Receipt Transaction/FOB Receipt: Sending Org | No |
| Receipt Transaction/FOB Receipt: Receiving Org | Yes |
| Receipt Transaction/FOB Shipment | No |
| Direct Inter-Organization Transfer: Sending Org | No |
| Direct Inter-Organization Transfer: Receiving Org | Yes |
| Cycle Count | No |
| Physical Inventory | No |
| Sales Order Shipments | No |
| RMA Receipts | Yes |
| RMA Returns | No |
| Average Cost Update | Yes |
Note: The accounts in average costing transactions are the default accounts when average costing is used. If Subledger Accounting (SLA) is enabled and SLA rules are customized, then the default accounts are not used.