Overbilled PO-Matched Invoice: Accounting Treatment Where Invoice Exceeds Receipt

Summary:

How do customers account for a PO-matched invoice where invoice quantity/value exceeds the quantity/value received under Accrue at Period End? Example: PO £100, receipt £50 and supplier invoice £80. Three-way matching places the invoice on an overbilling hold, but accounting is allowed. The requirement is to recognise only the amount relating to goods/services received (£50) as the current-period cost, while the £30 invoiced ahead of receipt should not overstate the expense. Is there standard Oracle functionality to account for the received/matched portion (£50) while deferring or separately accounting for the £30 invoice-over-receipt portion until the corresponding receipt