With reference to LCS 980364:

When posting an invoice for a partial product receipt, the inventory quantities are rounded, and the accrued inventory values of the purchase orders do not match the amounts on the ledger account for purchase accruals.

Due to the given context scenario and standard logic, when monitoring the accounting figures to understand the total amount of outstanding invoices the company needs to address, it is crucial that the outstanding invoices do not significantly deviate from the balance of the purchase accrual account. Should the amount of outstanding invoices increase substantially, the responsible parties must promptly identify which purchases are involved and where the significant amounts have originated from.

The companies must reserve funds for the outstanding purchase invoices. If the figures are inaccurate, the company may need to withhold such a substantial amount of money that it could hinder the ability to make necessary purchases due to the high risk of required credit. In the event that the estimated amount is excessively high, the management may decide to halt certain purchases, thereby slowing down both the purchasing process and the sales delivery process.

This could result in financial losses due to missed sales opportunities and delayed customer payments.

Customer businesses would greatly benefit from having the current application logic reconsidered to e.g. consider using inventory quantities instead.