This document discusses issues with cost of goods sold (COGS) and sales-based netting balance (SBNB) postings for third-party sales orders when supplier invoices are received after customer invoices. Four main reasons for incorrect or missing COGS postings are provided: 1) third-party materials lacking standard prices, 2) vendor-consignment materials having both standard and costing prices, 3) quantities in materials management and sales order processing not matching, and 4) foreign currency exchange setups impacting SBNB balances. The document recommends actions like updating material master records according to guidelines and documenting corrections to the end-to-end order processing. Examples and additional technical details on specific cases are referenced for further information