What is the correct distribution of use tax when entering an invoice matched to an inventory PO?

My organization is on 12.1.3, and there is some question as to whether use tax (self-assessed tax) is creating the correct distributions when an invoice is matched to a PO with an inventory destination.  Accrue at receipt = Y, and we have only non-recoverable tax.

From the AP Invoice Workbench distributions screen, we see that the full amount of non-recoverable tax is debited to our inventory AP accrual account, and also it is credited to our inventory invoice price variance account as a tax rate variance line.  Is this correct behavior?

For expense use tax, expense sales tax, and inventory sales tax, the full amount is debited to the PO charge account, with no credit lines.  Corrections to the sales tax rate for a rounding error are debited to the invoice price variance account for inventory, and the PO charge account for expense.  Again, no credit lines.