shipping network - internal order accounting

Hi,

We are implementing internal order between different operating units, i am wondering what is the role of the following accounts in shipping network:

receivables,  payables.

according to my understanding , in case the fob is "shipment" defintion the following accounting should take place :

debit --> cogs of sending organization

credit --> stage account

debit--> intransit inventory of receiving organization

credit--> accrual of receviing organization

debit/credit --> ppv of receiving organization.

why then i see instead of cogs account the receviables account from shipping network?

when i see isntead of accrual the payables account from shipping network?

the cogs should be based on the om cogs account generator.