Item receipts created from return authorisation where restock is no, we have a few transactions that have a gl impact on the item receipts for these and a few where there isn't and is showing as blank.. from my understanding, if the original item fulfilment have a cogs impact, when creating the item receipt, it would post the reversal.. the example where it is blank, on the cogs account register I can see it has gone through at 0 rate even though the item fulfilment has a cogs impact (fulfilment in Dec, item receipt in Jan 24)... What are the other reasons why the gl would be blank or 0 as part of the item receipt?

Look at the column override cost and rate on your IRs that have GL impact. Do they have override cost checked?

Only have override rate which is empty.. no override cost checkbox at line level