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Return products and average cost

Martin Trigaux (mat)
- 01/09/2015 10:56:13

We would like to statue on an (old) bug and would appreciate advices
from people with experience in stock accounting.

The bug lp:610738[1] "return products to supplier does not update price
average" concerns the following scenario:
- product configured in average price and real time
- buy 1 piece at 10€ (average price = 10€)
- buy 1 piece at 20€ (average price = 15€)
- return the last purchase to the supplier

Current situation:
- the average price is unchanged
- the stock input account and stock valuation is decreased of 15€

Suggested change:
- the average price is changed to 10€
- the stock input account and stock valuation is decreased of 20€

Should the return be made at the purchased price or at the current
average price.

Our position has been that both behaviour are acceptable and dependant
of the management of the company.
One of the last comment[2] suggested that it is indeed the case (with
preference for the suggestion behaviour) while most of the previous
suggested the current behaviour is incorrect.

Some time has passed, modules have evolved but the bug is still opened.
To close this debate once and for all, what is the opinion of experts on
Accounting references would of course be of great help here.

Thank you in advance,