Invoice for a planned delivery cost, without sufficient stock (MAP)

Hi friends,

I'd like to ask you something about entering planned delivery costs.

Firstly let me tell you the case I know.

When we enter an invoice for a received material with moving average price, if there is no sufficient stock existing then the system uses the price difference account.

I wonder if the same thing is valid in the case of entering invoice for planned delivery costs for materials with moving average price when there is no sufficient stock existing?

And if the cases are same, is this situation acceptable from accounting point of view?

Thank you in advance,

Best regards,

Yusuf