IPV balance credit/debit to Inventory Write off account

Summary

IPV balance credit/debit to Inventory Write off account

Content

Hi,

IPV account is debit/credit while validation of AP invoice due to price variance b/w AP Invoice Price & PO Price. IPV(Invoice Price Variance) balance is reflecting into Inventory Write off account when IPV is pertaining to Inventory which is already sold off. I am expecting that IPV balance should reflect into Inventory valuation account instead of Inventory Write Off account.  Is there any setup to achieve this? Also would like know why balance is reflecting into Inventory Write Off account, Is there any specific business reason?