2 Way PO available on MassCancel

Hi,

We are on R12 and use 2way matching for our PO's. Thus GRV's not necessary. We have just realised that one is able to Cancel a PO after it has been approved and matched to an invoice as the PO appears on the list available for MassCancel.

It seems this is standard functionality: (below)

"Note.376592.1 - Mass Cancel Fully Matched Unreceived PO.
Per the note
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Fully Matched PO can be canceled if receipt is not required (Match Approval Level: 2-Way).
PO can be canceled in the following cases:
1- If receipt is required (3-Way Match Approval level) Shipment quantity billed must be less than quantity received.