Reconciliation of Landed cost absorption account

Hi,

Our company is using LCM  module. We estimated LCM charges at the time of inventory reception and we match those receipts to LCM invoiced when we get them, in many cases we don't receive those invoices until the next period. The problem we are facing is that we cannot reconcile the closing balance on the LCM absorption account. From what we understand: The balance in the absorption account should be equal to the estimate LCM received cost that has not being match to any invoice, we have a tried several different sql but we have not being able to pull