Understanding Matched Not Received (MNR) PO136

In Lawson, Matched not Received refers to a Purchase Order line that contains quantities approved for payment without corresponding receipts. While a normal PO invoice undergoes a “three-way” match before processing, there are common processes by which MNR quantities and distributions are created.

Quantity Buyers Messages and MNR
Quantity Buyers Messages are created in Lawson when the Invoiced Qty is higher than the Received Quantity for an individual Purchase Order line.

Example 1

When the Approve option is flagged to Y, the full invoice quantity is released for payment.
However, Lawson recognizes that a higher quantity will be paid for than was received.
Lawson stores this excess amount as an MNR Quantity.

No Receipt Line Buyers Messages and MNR
No Receipt Line Buyers Messages are created in Lawson when there is not a corresponding Receipt line for an Invoice line.

Example 2

When the Approve option is flagged to Y, the full invoice quantity is released for payment.
However, Lawson recognizes that though the PO line has been paid, it was never received.

Lawson stores this unreceived amount as an MNR Quantity.

Clearing MNR Quantities
An MNR quantity is an invoice quantity awaiting a receipt. Note: The difference between MNR and Invoiced Not Received (INR) is that an MNR quantity has already been approved (and ultimately paid) while an INR invoice line remains unmatched.

To clear an MNR quantity the goods must be received into PO30.
In Example 1, two units must be received and released in PO30. This can be done by approving a receiver’s message in PO52, or changing the PO line quantity on PO20.

MNR quantities must be cleared because:
a) they keep PO lines from closing
b) they can create credits via PO136
c) in the case of Inventory Items, the goods are not available for issue

MNR Accounts
The two accounts that can be affected by MNR transactions are the “Match Write off” account and the “Match Not Received” account. Both are setup on the Match Company MA01.
If the Invoice Detail no receipt and Invoice detail exceeds receipt on the Match Company are set to “1” (Match no Receipt), MNR quantities will not be automatically written off.
Non-Stock and Special items will be expensed to the department and account on the corresponding PO account. If a PO136 is run on update mode before the MNR quantity is cleared, the department receives a credit for the MNR quantity and the Match Write off account is debited for the corresponding amount.
The value of MNR Inventory items is held in the Match Not Received account. It cannot be held in inventory because the goods are not registered in the Inventory Control module for issue. The Match Not Received account is credited once the goods are received in PO30 and the inventory account is debited. At that point MNR goods behave like normal inventory items. If a PO136 is run on update mode before the MNR quantities are received, the Matched Not Received account is credited and the Match Write off account will be debited.
If the Invoice Detail no receipt and Invoice detail exceeds receipt on the Match Company are set to “2” (Match no Receipt), the MNR quantities will be expensed to the Match Write off account the moment the buyer’s messages are approved.

PO136 Write-Off Program
The PO136 (MNR Write-off) program monitors and creates write-offs for MNR quantities.
The PO136 provides an option to write-off the expense of the quantity. This “write-off” credits the department that was originally charged for the cost of the goods but never received them – and deposits that amount into a write-off account.
Warning: The PO136 uses Unit Cost to Match from the Receipt line table to calculate the credit and MNR write-off. This can create a credit many times larger than the original expense.
To review MNR quantities, the program should be run with the Update option set to N (No). The PO136 will list Vendor, PO Number, PO Line and MNR quantity. This will allow data on the report to be reviewed and corrected.

The PO136 should be run with at least 30 days in the “Cutoff Days” field. This means that reports should only include MNR quantities where there has been no activity on the receipt or invoice side for over 30 days. This window is important because quantities still on buyer’s message will be included on the report.
If goods are in fact never going to be received, goods should still be received in PO30. A return should be created and a matching credit should be obtained from the vendor and processed against the vendor return record.