one sales order issue / COGS transaction generated multiple accounting events

Summary:

Cost method is configured as ‘Average Cost’
We have a purchase order that has multiple receipts (total number of receipts against PO).
We have created a sales order for the item for which above PO receipt was created and the sales order was issued against the PO
When accounting entries were generated, system generated one accounting event for each of the PO receipt, though, it was a single sales order issue
Business expecting one accounting event for the sales order issue and that did not happen.
Question is, why Oracle generated multiple accounting events for one sales order and COGS recognition transactions.