COGS line not appearing after running all the processes carefully, any ideas please ?

COGS line not appearing after running all the processes carefully, any ideas please ?

SO shipped>We ran transfer transaction from inv to costing>Create Cost Accounting Distributions > Create Accounting >Review Cost Accounting Distributions>import auto invoice> invoice accounted in draft and posted to GL>import revenue lines>create cost accounting distribution>create accounting

While running create accounting both draft and final were tried but still we dont see COGS line created, DCOGS is coming fine under cost distributions though.

Can only see 2 lines for SO Pick and 1 for SO Issue but no COGS recognition.