Consigned Inventory Offset and Consigned Clearing Accounts

Summary:

I found the accounting entries for consignment inventory in the Oracle documentation.

When the consigned items are transferred to owned, the consigned inventory offset account is debited and the consigned clearing account is credited. Why the system does not debit the Consigned Clearing account to make sure the two journal lines offset each other? We expected that there should be no balance left in the consigned accounts after the items are transferred to owned.

Subledger	Event Type	Accounting Line Type	Transaction Type	Amount in Functional Currency	Functional Currency	Cost Element	Basis of Amount
Cost Accounting	Transfer to Owned Issue