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SAP GR/IR Clearing Account Reconciliation Worksheet

The GR/IR clearing account holds the value of goods received but not yet invoiced, and invoices booked before goods arrive. A healthy balance is small and young. This worksheet turns a list of PO lines into a clear picture of what is open, how old it is and what to do next.

Download:
PO numberItemMaterialNet price per unitGR quantityIR quantityGR valueIR valueGR/IR balanceAge of oldest open item (days)Action
$2,100
$2,100
$0
$4,440
$3,700
$740
$2,040
$2,176
-$136
$2,150
$0
$2,150
$1,185
$1,177
$8
$0
$1,344
-$1,344
Total received value
$11,915
Total invoiced value
$10,497
Net GR/IR balance
$1,418
Net balance as percent of received value
11.9%
Share of receipts not yet matched by an invoice.
Average age of open lines
77 days
Oldest open line
210 days

Fill quantities from ME2N or MB5S for the lines with a balance. Items older than your clearing policy, often 90 to 180 days, are candidates for review and write off with MR11. Do not write off without confirming with purchasing and AP.

GR/IR cleanup report

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How to use the worksheet

Pull the open items from MB5S (GR/IR analysis) or from ME2N with the selection for open invoices, and enter one row per PO line with received quantity, invoiced quantity and net price. The sheet calculates the value on each side and the balance. Set the age in days from the oldest open document, then choose an action. Export to Excel and share with purchasing and accounts payable for the month end meeting.

How the GR/IR account works

At goods receipt SAP debits stock or a consumption account and credits GR/IR at the PO price. At invoice receipt it debits GR/IR and credits the vendor. If both happen at the same quantity and price, the account nets to zero for that line. A positive balance in this worksheet is a receipt without invoice, which is an accrual in effect. A negative balance means the invoice arrived first, or the receipt is missing and needs to be posted.

  • Price differences go to a price difference or purchase price variance account, not GR/IR
  • Delivery completed or final invoice flags change how MR11 treats the remainder
  • Foreign currency lines carry exchange rate effects that net to zero only at the same rate

Worked example

Line 4500012544, 1000 seals at 2.15, has been received for 125 days with no invoice. The worksheet shows a balance of 2,150 and flags the oldest age. The first action is to ask the vendor for the invoice or confirm the order was cancelled. If the invoice never arrives and purchasing agrees, MR11 can clear the amount to a gain or expense account according to your policy. Transaction MR11SHOW lists documents posted by MR11 for audit trail.

Common mistakes

Writing off old balances without checking for open invoices parked in MIR4 produces duplicates later. Mixing receipt reversals with real open items inflates the list. Clearing at month end by manual journal on the GR/IR account breaks the link to PO history, so reports show open items that finance already cleared. Use MR11, or the automatic clearing program F.13, so the PO history stays correct.

Frequently Asked Questions

What does a positive GR/IR balance mean?

Goods were received and valued, but the vendor invoice has not been posted. The company owes the vendor, and the GR/IR credit stands in for that liability until the invoice arrives. It is normal for recent deliveries, a problem when lines are old.

What is the difference between MR11 and F.13 for GR/IR?

MR11 maintains and clears GR/IR balances by PO line, including write off, and updates the PO history. F.13 is automatic clearing of open items in the GR/IR account when a PO line nets to zero. Use F.13 routinely and MR11 for exceptions.

Which SAP transaction shows GR/IR open items?

MB5S shows the GR/IR balance by PO, MR11SHOW shows documents created by MR11, and ME2N with the right selection shows open invoice lines. In S/4HANA you can also open the G/L account line item display for the GR/IR account, usually with the open item filter.

How old should GR/IR items get before action?

There is no SAP rule. Many companies review at 60 to 90 days and write off after 180 days to a year with documented approval. Your policy and local audit expectations decide. Use the age column to set your own thresholds.

If your GR/IR list is long every month end, we can build a read-only report on your SAP data that flags the lines by age and likely cause, without changing any postings.

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