Account alias receipt to scrap the material

Summary:

Can we use Account Alias Receipt to scrap parts shipped on the sales order

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Hi, We ship machines (ATO) to the customer. On the site installers realize that some parts are damaged. How do we scrap these parts and replace?

We are thinking of creating account alias receipt of damaged part to subinventory which is non-nettable, so it is not counted anywhere. The question is how do we adjust the COGS for scrap parts?

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