Cycle count for non counted items will be compared to current qty or the qty of the last run

Create a cycle count

perform cycle count

the count are for 10 items

enter count for 7 items

do not enter the count for item A where the qty in the cycle count = 100

approve the count

the next day generate the same cycle count again

do transactions on item A and the qty will be changed

the next day generate again the same cycle count

1 - Item a will appear again the cycle count

2 - the qty of item A in the cycle count screen is 100 or changed to the new qty