In procurement and sourcing parameters, when mark the parameter to generate charged to product receipt. Purchase order line with positive quantity could generate charge to product receipt, but when purchase order line with negative quantity, charge will not be generated to product receipt. By checking the code, could see there is limitation that when quantity is

1.Customer always create negative quantity in purchase order line for return purpose, and they have customization to check if the charge is correct after post product receipt before posting invoicing. 

2.Charges are applied to purchase invoice when the purchase quantity is negative.