Receipt accounting for DropShip PO

Hi,             

              We are using Drop-ship cycle for one of our Business lines. We have a Blanket release created and approved for each SO that's booked.

We have the below-setup for the receipt routing.

1. The receipt routing at the organization-Receiving parameters is set to  Standard Receipt

2. The receipt routing for the vendor is set to Direct Delivery

Now, when we do a PO Receipt for this Drop Ship PO (blanket Release).....the accounting is as below.

Receive

Dr            Receiving Inspection

    Cr        AP Inventory accrual

Deliver

Dr           Inventory

      Cr    Clearing  (When the Receipt Routing -> Direct Delivery)

 

Now, the question is......why do we get the account type as