Expense Item Misc receipt into Expense Sub-Inventory Cost Accouting

Summary:

ref: Fusion CST Cost Accounting Of Expense Items ( Doc ID 2610366.1 )

Misc receipt a expense Item(Costed=Y,Inventory Asset Value=N) into Expense Sub-Inventory (Asset=N).

1.This transaciton should be created cost distribution and accouting ?

2.I find costing distruntion accouing

Dr. Expense $

Cr.Offset $

But Why Expense Item opening (use Misc receipt) need to given unit cost?

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