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Serial Numbers showing up in Inventory Item even though never received- bug/bydesign?

I found an interesting thing today which need to determine if is a bug or by design.

1. Company creates a purchase order for 100 parts and the vendor supplies them with a list of serial numbers they will be shipping to them. The purchaser enters these serial numbers in the serial number column of the purchase order for the specific line item.

2. The order is received and the warehouse scans the part's serial numbers. They don't match with the ones on the purchase order that the vendor initially provided them. The warehouse scans in the real serial numbers and receives the order.

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