@David - i think you have more receipts than purchases (if you are using inventory items) or your bills have lower value than purchase orders that were accrued, or both; if you have 3 way match set up you should see the expense side of it on those accounts associated with 3 way match

Yes we are using inventory items. Usually when item is received the GL impact is debit Inventory asset and credit accrued purchase . When Bill is posted the GL impact is debit accrued purchases and credit AP. I assume there were items that were not received however they were billed ? Adjustment should. Be passed against inventory account? Tks Karina

do you have setting enabled “Bill in Advance of Receipt” under Accounting Preferences > Order Mgmt in Receiving section?

Yes it is