When you do a scrap operation, Odoo:

1. Credits the Stock Valuation (outgoing) account for the Scrap location. This should be an Expense Account on the P&L.
2. Debits the Stock Valuation account (from the Product Category), which will be an Asset account on the Balance Sheet.

The incoming and outgoing accounts on the Scrap Location should be the same. 

Hi,

Refer to the following for proper configuration for the scraping.

- https://www.cybrosys.com/blog/how-to-manage-scrap-location-product-movement-in-odoo-18

- https://www.cybrosys.com/blog/how-scraping-affects-the-inventory-value-in-odoo-17

Hope it helps