Hi, 

The heading of the subject is misleading as this appears to be driven by part cost.  Periodical cap and rev rec does not appear to be connected. 

Please take a look at the costing set up in IFS.  Quantities are not shown in the screen prints so I assume quantity = 1.    Does that costing set up match real needs.  For example, you purchase an item for 1000, yet the issue is only 172.  This would be possible under average costing cost per part.  Assuming parts are in inventory the 1000 arrival then increased the average cost to 172, and that was the value issued.   

If the cost of an item can really go from let's say 100 to 1000 for the exact same item, then average cost (per part) may not be the best costing.   Maybe consider cost per serial or cost per lot batch.   Assuming cost was per lot batch, the 1000 receipt, would go to lot 1, when the same is issued, your issue transaction would be 1000 as well.   

Look at the part cost and consider the various options. 

Hi ​@Thomas Peterson 

Yes, I agree with us, but we saw this problem when we did the project capitalization. 

Yes, I bought 1 PCE in PUMP at 1000 and I took the part out of the project at the stock value of PUMP 172.92, and I am at cost per item. 

So I understand your thinking about the cost per batch, but I would like to know if other people have seen the same scenario. 

When using average cost per part, and the process flow used, average cost differences will occur. Under that exact scenario, it's best to purchase for inventory, and then issue to the project.  If you really have the wide swings in average cost values, it’s best to use a different cost level such as cost per lot batch. 

I have seen this during testing and with a client, before we changed the process.  

Best regards, 

Thomas