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Moving inventory from different Items to one within the same organization via miscellaneous receipt

Summary:

We've moved our on-hand qty from three different items to one as rest of the three items are no more functional with the organization, therefore, we're moving the inventory to one item via miscellaneous receipts. While completing this transaction we have now encountered the differences in the balances. Ideally, the P&L should be 0 but considering each item having different unit cost has created this difference.

Can you let me know how can we get rid of the balances that we see.

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