What / How determines when a purchasing condition (Example SKT0) is used

Am trying to find the reasoning behind when a purchasing condition is used. Example SKT0 does not impact the FI document created at GR but it does for IR.
Thanks

What I am trying to understand is under what circumsatnces trigger a condition is taken into account. The example I am tracing is SKT0 but there are others. When you post a goods receipt the discount is not taken into account when generating the FI posting. This is correct but how did the GR process know to ignore that condition? Is there an SAP function I can see to understand.

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