How is AP Accrual amount determined?

It seems that the accrual amount is determined by subtracting voucher amount (VAT included) by remaining receipt quantity times price PO(VAT excluded).  Is this correct?

See PeopleCode for VCHR_RECV_MTCH.QTY_ENTERED:

If All(VCHR_RECV_MTCH.BUSINESS_UNIT_RECV, VCHR_RECV_MTCH.RECEIVER_ID, VCHR_RECV_MTCH.RECV_LN_NBR, VCHR_RECV_MTCH.RECV_SHIP_SEQ_NBR) And

      VCHR_RECV_MTCH.ALGTHM_BEHAVIOR = "USER" Then

   Local number &nPrice;

   Local string &sAmtonlyFlg;

 

   If VCHR_RECV_MTCH.QTY_ENTERED > VCHR_RECV_MTCH.QTY_SH_ACCPT_VUOM Then

      VCHR_RECV_MTCH.QTY_RECV_APPLIED = VCHR_RECV_MTCH.QTY_SH_ACCPT_VUOM;