AI generated answer (using internal Slack threads):

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. In some cases, assembly builds might hit the COGS account due to the order of operations. If the assembly was fulfilled or invoiced first and drove the assembly negative, once the build is made, it would update the COGS. If you want to avoid assembly builds hitting the COGS account, you might need to adjust your accounting setup or the order in which you're performing operations. You could also consider using an item Group or a Kit Item rather than an assembly, as the fulfillment would then treat the components individually. For more detailed information, you might want to refer to the SuiteAnswers article titled "Assembly Build > Credit Posting to COGS Account" (SuiteAnswer Id: 72599). ****** Disclaimer: This response was generated by an artificial intelligence assistant based on previous conversations from multiple Slack channels, and may contain inaccuracies or mistakes. ******