Costing for Involuntary Deduction Refund By Adjusting Individual Balance

As our payroll team was processing a refund for an involuntary deduction for an employee, the question was brought up of how this gets accounted by our finance team. The payroll team uses two reports to validate costing/accounting between what runs in payroll and what our accounting team sees. These are the seeded Gross to Net report and a custom built Payroll Costing report.

Their concern is that the two reports do not match in regard to the refund amount. The amount on the Costing Report is higher than what shows on the gross-to-net. We're thinking that once the payroll actually runs that in payroll actually getting processed it will create the debits and credits and cost them correctly, but just wanted confirmation that their thought is correct.