PeopleSoft consignment items - cost used for 030 (depletes) is perpetual average cost when cost prof

PeopleSoft consignment items - cost used for 030 (depletes) is perpetual average cost when cost profile for depletes is perpetual avg cost.

However, what is the cost on the accrued liability ? Meaning, since there is no accrued liability at putaway -020 transaction, how does that accrued liability get created and balances out when voucher is paid?

And, what is the cost used for this accrued liability?