What GR/IR is for
At goods receipt SAP debits inventory (BSX) and credits GR/IR clearing (WRX). At invoice receipt it debits GR/IR and credits the supplier. When both quantities and values match, the PO item's GR/IR balance is zero and can be cleared.
Why balances remain
- Goods received but not yet invoiced (normal, but must be accrued).
- Invoiced but not yet received (often a missing GR or wrong GR-based IV flag).
- Price differences beyond what was posted to PRD.
- Old, partially delivered POs that will never be completed.
The tools
MB5S lists balances per PO; MR11 writes off differences and closes items; F.13 automatically clears matching items; F.19 / FAGLF101 regroups the balance for the balance sheet. In S/4HANA, the Fiori app Monitor GR/IR Account Reconciliation assigns responsibility and tracks status.
A monthly routine that works
- Run the GR/IR analysis by buyer and age.
- Buyers resolve open receipts/invoices older than 60 days.
- Run MR11 for agreed small differences.
- Run automatic clearing, then regrouping.
Takeaway
GR/IR is an early-warning system. A growing balance is usually a process issue in purchasing — not an accounting one.
A concept overview with illustrative examples. Exact steps and available functions depend on your SAP release and configuration.