Retroactive price for Actual Cost (PMAC) Accouting

   Dear Expert ,

              In OPM Finance R12.1 version user guide and metalink note , they said retroactive price does not support to PMAC calculate  but will account the adjusment expense for retroactive price .

              It will account two transaction , one is for receiving transaction and the other is for deliver transaction . Accounting to the user gudie ( R12.1 Page 10-70 ) If  PO PRICE IS CHANGED FROM 10 TO 15  after receiving and deliver . It should be accounting as below  , however , I can't find the secord journal in testing .  Does anyone test it before ??  thanks for your advise in advance .

             Receiving ;

             Dr.   ISP    5 ( 15-10)

                      Cr. AP accrual  5