COGS -- Cost of Goods Sold Account setup for (Inventory) Issue transactions

Hi All

I am trying to find where this  COGS account is setup.

In the People books link: https://docs.oracle.com/cd/F12400_01/fscm92pbr30/eng/fscm/scem/task_CostingandAccountingforConsignedInventory-c9fc62.html#ContentsNavBar

It says

Shipping/Issue or Express Issue

Issue transactions (030-034) create this entry:

·         DR COGS

·         CR Accrued Liability

The COGS account is determined using existing logic.

The only COGS setup I found was in InterUnit.  But that does not look correct.

This is what I found

Cost of Goods Sold Account

https://docs.oracle.com/cd/F12400_01/fscm92pbr30/eng/fscm/fspf/task_SettingUpInterunitandIntraunitProcessing-9f1389.html#ub024b6dd-7247-4c5d-95e6-d49bda982d10