@jono_w what type of inventory transfer transaction where you using? Inventory Transfer or Transfer Order? If Transfer Order, the preference mentioned by @michoel should be the reason. But if the COGS GL appears in your inventory transfer transaction/s, that would most likely be caused by a Cost of Sales Adjustment auto-created by the system. It occurs when an underwater sale is made within particular warehouse/location. Subsequently, when incoming stock is recognized for the same location, the system posts the COGS portion not recorded when the underwater sale was posted. You can read more in detail the topic "Cost of Sales Adjustment" in SuiteAnswers