Create Cost Adjustment with Adjustment Type "Receipt Cost" does NOT search Account Alias Receipt

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Hello Experts

We are doing Account Alias Receipt with Unit Price as Zero. We are looking to adjust the Receipt Cost (Account Alias Receipt) using Create Cost Adjustment, but when I search, I do not find the transaction. However, I can find using Layer Inventory Cost.

Is receipt cost adjustment type NOT meant for Account Alias Receipt?

we are following actual cost method.

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24D

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