How to Handle Serial Item Accounting Error in Oracle Cloud When New Item Added During Cycle Count

When a new item is identified during a Cycle Count (CC), the accounting sometimes goes into error because the item was not present at the start of the cycle. For non-serial items, this can typically be resolved by performing a Miscellaneous Receipt with a cost (for one quantity) dated prior to the adjustment, then issuing it out. However, I'm running into issues with serial-controlled items, since Oracle Cloud does not allow receipting a serial number that is already present in the system.