PO Accruals

Hi,

I have a question on the following:

PO QTY             100

Unit Price           1

PO Value           100

Receipt Qty      100

(Same can be replicated for a Service PO where the PO value is 100 and Receipt value is 100)

Invoice Value is 50 which is matched against the above total Qty/Value Received.

We have budgetary controls in place.

With creation of the PO we encumbered 100 and which were transferred to accruals after the Receipt. As we matched the invoice of 50 against the qty of 100, our total expense is 50.

What will happen to the remaining 50 which is in the accruals? Will it get reversed and go back to the budget?