Mapping sets - P&L accounts or Balance Sheet account, Offset account for Misc Receipt/Issue

Summary:

HI Team,

This is a Two-part question I received from the client recently:

Question 1: Are this following accounts (Attached table below) come under balance sheet OR P&L accounts. I believe these are Balance sheet account. They are items transacted in Asset sub inventory. We do have expense PO's but just to clear the cloud around my head, can costing experts here help me with this. We are using Perpetual Average method, valuation structure is cost org, inv org, sub inventory valuation- My answer was it a Balance sheet accounts

Question 2: When we do a simple Misc Receipt / Issue- these following accounting lines are hit. The question was when the Offset is credited for Misc Receipt we need to balance it. Otherwise, its going to be sitting in that account. Our explanation was Inv Valuation is debited and offset being a balancing account or contra account is credited. They want to have a double entry to balance the offset account since its only crediting. We said when the stock is received the offset is credited and when u issue the stock is debited. They don't seem to understand. They want