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TO Costing: Serial-Level Valuation Still Averaging Shipment Costs

We are using Actual Costing with:
• Valuation Unit = Serial Number
• Transfer Pricing = Cost (Cost-Based)
• Cost Profile = Actual Cost / Perpetual
For a Transfer Order with Qty = 4, Shipment line with 4 quantity of multiple serials
Cost behavior observed:
• 2 serials have cost (valid depletion layers)
• 2 serials have zero cost
• At receipt, Fusion averages the cost of all 4 serials, instead of using per-serial costs.
This results in a receipt cost that is (sum of all serials costs / 4), even though valuation is at serial level.
Issue / Question
Why is Fusion averaging costs during TO receipt when valuation unit = Serial Number?
Shouldn’t TO costing derive receipt cost per serial, based on each serial’s depletion layer, instead of averaging?

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