Does anyone know why an outsource manufacturing assembly build would debit a COGS account?

just a guess....was the assembly fulfilled before it was built? If the assembly was fulfilled or invoiced first and drove the assembly negative, once the build is made, it would update the COGS

In NetSuite, an outsourced assembly build typically involves assembling a product using components provided by a third-party supplier. The reason you might see a COGS (Cost of Goods Sold) account debited in this scenario could be due to the way your accounting is set up. When you perform an outsourced assembly build, you're essentially buying the components from your supplier and immediately selling the assembled product. The cost of the components is recorded as an expense, which is why it debits the COGS account. This mirrors the process of selling finished goods you already have in inventory. It's important to note that accounting setups can vary based on business practices and specific configurations in NetSuite.