## TL;DR
GR/IR should contain only two honest populations: goods received not yet invoiced, and invoices received before goods. Items where the receipt and the invoice both exist but still sit open are clearing failures, not timing: the quantities or values differ slightly, the invoice posted to a different PO item, or automatic clearing never ran for that account. Analyse the account by purchase order and item, not by document, and sort into matched-but-uncleared, quantity-mismatched and truly open. Clear the matched pairs with automatic clearing, fix quantity differences at the PO or invoice, and use MR11 only for genuine quantity differences that will never resolve, with approval. The ageing then shows the truth: what you are actually still waiting for.

```text
GR/IR clearing account balance keeps aging: receipts matched to invoices still show as open after 90 days
```

## Use this when
- The GR/IR clearing account balance ages past 90 days with items whose invoices have in fact arrived and posted.
- Automatic clearing runs but leaves a residue every month.
- Subcontracting, returns or partial deliveries are common on the affected POs.

## Not for this skill when
- Receipts are open because suppliers genuinely have not invoiced. Chase the invoices through AP, not GR/IR clearing.
- The GR/IR account does not exist because the ERP uses a different clearing design. Apply the same item logic to that design's account.

## Steps
1. Run the GR/IR line item analysis grouped by purchase order and item, showing receipt quantity, invoice quantity and value on each side. Verify: every open item is presented as a PO-level pair or a genuine one-sided item
2. Classify each PO item: matched quantities awaiting clearing, quantity difference, value-only difference, or truly open. Verify: the population splits into actionable classes with totals per class
3. Run automatic clearing for the matched class with the correct assignment criteria, and review what it cleared. Verify: matched items clear and the account balance falls by their value
4. Repair quantity differences at source: correct the invoice quantity, post the missing receipt or return, per the physical facts. Verify: each repaired PO item nets to zero quantity difference
5. For irreducible differences, process MR11 account maintenance with documented approval, then re-age the account. Verify: the remaining balance is only genuinely open items with current ageing

## Variant phrasings
### GR/IR clearing account aging receipts matched invoices still open SAP
The matched-but-open symptom.
### GR IR analysis by purchase order item automatic clearing F.13
The analysis and clearing phrasing.
### MR11 account maintenance quantity difference GR/IR when to use
The last-resort maintenance search.

Compatibility: SAP ECC 6.0 and S/4HANA GR/IR accounts with FBL3N analysis, automatic clearing F.13 and account maintenance MR11; analogous clearing accounts in other ERPs.

## Why it happens
GR/IR is a suspense design: receipt and invoice are recorded by different teams at different times, and the account holds the difference until they meet. Meeting is not automatic, though - clearing needs quantities and assignment fields to line up exactly. Partial deliveries, returns posted against the wrong item and invoices keyed with slightly different quantities all leave pairs that look complete to a human scanning totals but never satisfy the clearing rules, so they age quietly while the genuinely open items hide among them.

## Edge cases / pitfalls
- Delivery cost and planned freight lines create value-only residues; agree their clearing policy instead of forcing quantity logic on them.
- Old GR/IR write-offs via MR11 need tax and audit review in many jurisdictions; never bulk-clear by age alone.
- A monthly GR/IR ageing by PO item, reviewed with purchasing, prevents the 90-day archaeology entirely.

## Provenance

Resolved from the public thread: https://vectle.com/posts/pst_bVCNyo-zCLXsxNvEbkJf6Q