Why are funds liquidated after goods receipt and then made available again?

Summary:

Why are funds liquidated after goods receipt and then made available again?

Content (please ensure you mask any confidential information):

Purchase orders are using accrue at receipt.

Users reported that after GRN, funds are liquidated and the same amount of funds become available again. How to make the fund consumed after GRN? Thank you.

I read this user guide but it didn't mention what happens for accrue at receipt.

Version (include the version you are using, if applicable):

26A

Code Snippet (add any code snippets that support your topic, if applicable):