Need to understand Scrap PR to TO cost accounting

Which cost accounting is correct for TO expense sequence?
Below is the one which we are observing looks correct, but we are confused in Transaction- TO Pick (Adj Out) is it correct or adjust out has to be before the logical Receipt.

1. PR created for Scrap using the appropriate category and line type.

2. PR converted to an Expense Transfer Order.

3. Transfer Order Pick (Stage).

4. Transfer Order Issue.

5. Transfer Order Logical Receipt.

6. Transfer Order Logical Deliver to Expense.

7. Transfer Order Pick (Adjust Out).

8. Reclassification entry during period close (if applicable).