Assembly Build showing a debit to COGS

1.  Assembly Build GL Impact shows a debit to COGS.

-Debit

Assembly Item Asset Account

COGS

-Credit

Assembly Item Inventory Asset

Member Item Inventory Asset

2. This happens when an Assembly Unbuild is back-dated. The COGS is recorded as a debit to the Assembly Build and it is offset by COGS recorded in the Assembly Unbuild.  Notice when you click on the GL impact of the Assembly Unbuild,  the following shows:

-Debit

Assembly Item Inventory Asset

Member Item Inventory Asset

-Credit

Assembly Item Asset Account

COGS

3.  Upon the Unbuild of the Assembly, it triggers the Assembly item to go underwater, hence, the Assembly Build transaction will then re-calculate.  At a point where quantity is increased coming from a negative number to a zero or positive, it will have a Cost of Sales Adjustment.