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Impacted versions:
Ver 16
Steps to reproduce:

- Create a New Product "Test Product" Storable, average cost method and Inventory Valuation is Automated. Anglo saxon enabled
- Create a PO for the test product 10 units for Price 1$, receive the shipment, and validate the bill.
- At this point the Avg. Price of the product would be 1$
- Now create a return of 5 Units and post the Picking.
- Create the Credit Note for the 5 Units and change the unit price from 1$ to 2$ and Validate.
Current behavior:
If you check the Journal Items filter on Stock Interim (Received) account it will not be reconciled.

Expected behavior:
Ideally Stock Interim (Received) account should be reconciled and the difference of the Avg. Cost and Supplier Return cost should hit Purchase Price Variance A/c.

Below the odoo documentation link

https://www.odoo.com/documentation/16.0/applications/finance/accounting/get_started/avg_price_valuation.html#on-product-return


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