Batch close variance accounting class entry in batch close variance JL entry

Folks,

We are getting batch close entries for batches. In that journal line entry we are getting 'batch close variance' accounting class entry.

We raised SR to know how to make sense of it but their list of reasons is not applicable for many cases. Can you tell me all reasons why batch close variance 'accounting class' entry is generated within batch close variance journal line entry.

Here are the reasons we know:

- if costs vary across periods and we issued material in 1 period and completed product in another period

- we changed material/resources usage in batches after product completion