Material receipts
Material receipts refer to data, such as quantities and lot numbers, associated with items that are used for work done on-site by your employees.
When you receive inventory items against a purchase order, the quantities are updated in inventory and an inventory transaction is generated. You can also receive materials not tracked in inventory, but which require a purchase order.
For example, a catered lunch or a new desk is not stored
in inventory or tracked by an item number. You would, however, track
the costs on purchase orders and receipts.