Accrue on receipt for Shop Floor delivery purchases

Hi,

Can somebody point out why Accure on receipt is required always for a Purchase order for shop floor delivery like eam work order?

Though it is a good practice to receive the PO for the work order requirement which reflects in the work order actual cost,not all customers want this.

There are customers who would like to raise the invoice without performing the PO receipt transaction.

I could see a note :'Accrue On Receipt' Flag Is Checked On Shop Floor Destination PO's [ID 764157.1],but trying to understand the reason for this setup.