Hello. This is re Item Receipt transaction when performing Transfer Order. According to Answer ID: 27951 - Inventory Transfer Orders. "Transfer orders do not post to a Cost of Goods Sold (COGS) account. They post to remove the item value from the source location's asset account and add the value to the Inventory in Transit account. Individual transfer orders include a setting to Use Item Cost as Transfer Cost. When a new transfer order is created, this setting defaults to the accounting preference setting. By putting this setting on the transfer order, users have more flexibility on in managing the inventory GL. Note: Users can change this setting as long as the transfer order is not approved. Once the transfer order is approved, this setting cannot be changed." But why is it that there's the COGS account in this transaction?