Accrual Write Off For Returns Made After matching in Payables

Hi,

We are in R12 & is using purchasing,inventory & payables etc. In AP & PO Accrual report it shows a credit balance for some transaction(PO lines). When we inquire them we found out that this is due to the inventory user returning goods after the finance has matched it to the receipt.(I know there is process fault here which the client has to address) These returns are user errors & is only in the system not physically. The inventory has been balanced using miscallaneous transactions therefore inventory in the oracle system is matching with physical stocks. Can we write off