The report accrued purchases excl VAT shall be used to reconcile the account for delivered not invoiced goods. But the Accrued purchases report include discounts for the purchase order line, while what is booked to the accrued purchases account excludes the discounts. So the report does not match with the GL. The suggestion is to exclude discount for the accrued purchases report so that the report can be used to reconcile the accrued purchases account.