Regarding Accounting of loaned item in Loaner Scenario of depot repair

Hi Team,

In the loaner scenario of depot repair we generally create 4 lines, 2 for return and 2 for shipment.

Now the question is regarding the loaner item shipment and receipt:

when we ship  the loaner item (1 item) to the customer , isnt the asset in the inventory down by one item, until the receipt of the same?. how is this being accounted till the loaner item is returned by the customer.

because when we take a stock of inventory, it would give incorrect data as  the asset item (Loaner) is now with the customer, with the ownership of the depot.

Pl advice whether R12.1.3 has some inbuilt mechanism to account for this?