QAD 2017 Enterprise Edition > User Guides > Global Tax Management > Processing GTM > Standard Cost, Recoverable Tax Examples > Memo Items (Standard Cost, Non-Recoverable Tax)
  
Memo Items (Standard Cost, Non-Recoverable Tax)
Memo Items.
Tax accrual at goods receipt
• When goods are received, entries are created for received item cost (1) and tax (2).
• When an invoice is received, entries are created for invoice value, including tax (3).
• When an invoice is matched, entries are created for item cost (4) and tax (5).
Tax accrual at supplier invoice
• When goods are received, entries are created for received item cost (1) but not for tax.
• When an invoice is received, entries are created for item cost (2) and tax (3).
• When an invoice is matched, entries are created for item cost (4).