For the users please make it more intuitive to asses the actual cost amount breakdown in the value entries. If you are working with capacity ledger entries, the amounts gets posted to the value entries as debet and the assembly consumption regarding physical item ledger entries are posted as credits.

I guess it make sense from a inventory/finance economy point of view. That the consumption is taken out of the inventory and assighed the finished assembled item whereas the capacity ledger entry is adding the value to the assemblied inventory and wherefore is in debet.

However, value entries are from my pov also the arheive where it should be possible to find the exact breakdown of cost for the finished assemblied item and it basically doesn't make sense for users who aren't working in finance that they cannot just sum of the breakdown of the costs and get the correct cost amount actual.