When you match foreign currency invoices against foreign currency receivers, the system considers exchange rate fluctuation between the point at which goods are received (or the receipt is generated) and the point at which the supplier invoice is processed.

Normally, exchange gains or losses calculated at this point are posted to the Unrealized Exchange Loss or Unrealized Exchange Gain accounts.

You can also use Purchase Gain/Loss Account Maintenance (26.17) to define separate gain or loss accounts to be used during receiver matching for different currencies, or different combinations of currencies and product lines.

The system checks Purchase Gain/Loss Account Maintenance for the combination of invoice currency and item product line first, and uses that, if available. If the combination of currency and product line is not available, the system checks for the currency alone, and if the currency is not available, the system uses the Unrealized Gain or Loss account.

This means that a number of different GL accounts can be used on the same invoice for exchange rate fluctuations, depending on the currency of the invoice, the different product lines of the items on receivers being matched, and the records existing in Purchase Gain/Loss Account Maintenance.