Cost of Goods Sold Account as a Source in Purchasing TAD

Summary:

Hi Experts, In one of the TAD rules, below condition is used. Can you please help me understand the exact meaning of this rule and where is the 'Cost Of Goods Sold' Account is taken from?

The Scenario is Cross BU PO and Inventory Item is Null.

We have not setup any values in the Cost of Goods Sold Mapping Set But still the charge account is getting populated using this rule because all other rules are either for Cross BU = N Or Inventory Item is not null.

Appreciate your inputs in getting this clarified at the earliest.

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