GR and IR without GR/IR account posting

Hi,
I noticed in my system that there are some GR (WE) and IR (RE) documents posted in reference to PO, which do not have the GR/IR account in the line items.
There are not many such cases, but I am struggling to understand why some documents are missing this entry. I thought that GR/IR posting would be forced by SAP thanks to OBYC-WRX settings.
If you know any explanation why GR/IR account sometimes is not posted to in GR or IR, please let me know as I don't understand its logic now.
Thanks,
Karol

Hi Will,
I also thought that they were manual entries in FB* t-codes but I checked the header and the transaction used for RE is MIRO. I think it often appears in MIRO credit memos - cancelations of invoice receipt. I still think that GR/IR should be there, am I right?
For WE it was a document posted with MIGO. I noticed that the standard price of material was '0' (master data error)  so everything went to PPV account, but still I think that GR/IR should be there.
Regards,
karol

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