A (inexplicably) Zero Balance Adjusment has been made in Item Ledger F4111 by Sales Update R42800

Issue:

A (inexplicably) Zero Balance Adjusment has been made in Item Ledger F4111 by Sales Update R42800.

We have been looking at R42800, F42119, F4311, F4111, F4105, EDI costs.

We have found no deviating things, with exeption of the Zero Balance Adjustment entry in F4111.

The documentation in My Oracle Support (E1: 41: Zero Balance Adjustments (Doc ID 625466.1)) says that a Zero Balance Adjustment is created when "the inventory quantity on-hand goes to zero while there is still a cost value associated with the item"

Question:

where does R42800 gets its cost value associated with the item?