GR/IR clearing program RFWERE00

Question

I'm trying to understand program RFWERE00 SAP Report - Analyze GR/IR Clearing Accounts and Display Acquisition Tax
Below is an excerpt of the documentation about GR/IR clearing process. Unfortunately I couldn't fully understand what account they are trying to debit and credit to make the account balance. Can anyone please explain?
EXAMPLES
Goods receipt 100 USD (170 DEM) posted to GR/IR account 191100. The following postings are possible:
1) Post in local currency - transaction "delivered, not invoiced"
Target account (191101) to adjustment account (191199)  170 DEM
This balances the GR/IR account and the adjustment account to 0.
2) Goods receipt with tax - transaction "delivered, not invoiced"
Goods receipt 100 DM tax V1.
Adjustment account (191199) 100 DM tax code W1
Tax account        (154099)  15 DM to
Target account     (191101) 115 DM
3) Goods receipt with acquisition tax - transaction "delivered, not
invoiced"
Goods receipt 100 DM tax E1.
Adjustment account (191199)  100 DM tax code E1
Adjustment account (191199) -100 DM tax code V0
Tax                (175000)  -15 DM
Input tax          (154000)   15 DM

Answer 1

Hi Leong,
At the month end or when you are closing your books, you may have entries in your system in the GL Account GR/IR which are open and may have both Debit postings and credit postings..
Some companies likes to analyze their GR/IR account after the clearing is done in F.13 for this account. After the clearing is done, if any credit balance is seen, it means " Goods Delivered but not invoiced" and if there is a debit balance it means " Invoiced but not delivered"
To explain in T Accounts:-
If GR/IR has a credit balance meaning " Goods Delivered but not invoiced" , then the entry that would get generated in F.19 is
Adjustment GR/IR A/C...Dr.
To, target provision Account (Provisions)
And this would need configuration in OBYP. "GNB Key"
If GR/IR has a debit balance meaning " Goods Invoiced but not delivered" , then the entry that would get generated in F.19 is
Target Claim A/C..Dr.(Claims)
To Adjustment GR/IR Account
And this would need configuration in OBYP. "BNG Key"
These entries are mirror entries and you may design in such a way that original GR/IR is not touched.. and these entries are reversed the next month/year.
In FSV, you can show GR/IR and Adjustment GR/IR Account together to make the balance Zero and the actual liability or Claim from the vendor is shown in Target Accounts as Assets or Liability as applicable.
BUT, if you have GR based Invoice scenario, then you dont need this..
Regards,
SAPFICO