Invoice 3 way match with Receipts.

Summary

Invoice 3 way match with Receipts.

Content

I need to understand what is the business rationale behind Invoice being allowed to bill more than the received amount. I understand until receipt is not created it is just commitment however when the receipt is done then you actually record a obligation on your balance sheet ,however system should only allow you to bill only to the extent of the obligation, what is the reason that Oracle allows to bill more than the received quantity/amount.