Clearing of Change in Stock Account at the time of GR for Subcontracting

Dear,
We have created a PO with Item Category "L" for subcontracting.
At the time or GR system has posted below accounting entries:
GR/IR clearing account 500 -
External service account 500 +
Stock account: end product 950 +
Change involving stocks 950 -
Stock account: comp. 450 - (components cost)
Consumption account 450 +
I want to know how to clear Change in Stock Account.
Please advise.
Regards,
Vivek

Hi:
        As per my understanding this happens when MIGO is done in case of a subcontracting PO
Stock-CS/RM                                     Dr
GR/IR Clear RM/PM/CS                             Cr
Inventory Change Sub-Cont RM     Dr
Ext Serv Sub-Cont                             Dr
Stock-CS/RM                                             Cr
Sub-Cont Cons RM                             Dr
Upon MIRO
Ext Serv Sub-Cont                             Cr
GR/IR Clear RM/PM/CS             Dr
Inv Change Sub-Cont RM     Dr
Vendor                                            Cr
Duties                                      Dr
Stock-CS/RM                                   Cr
Hence Inventory change account is cleared as soon as MIRO is done. Hope it will clear your understadning
Regards

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