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Eric, You are right, I omitted the RS transaction. I will fix this in the
next GL/I book printing.

It is possible to have a variance on an RS transaction if you enter a
transaction amount that does not agree with the standard cost that IM is
using it processes the transaction.  Otherwise, the variance would be zero.

It is possible to have variances on RS transactions when you change
standards. For example, if you issue an item when the standard is 1.00 and
return it when the standard is 1.10, you make a "profit" just by returning
the item.

Normally, the amounts involved are so small that they are ignored. But,
there may be times when the amounts justify entering a transaction amount
that reflects the issue cost. This results in IM recording a variance that
offsets the ficticious inventory gain.



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