All 21 Purchase Orders & 3-Way Matching questions
More in Purchase Orders & 3-Way Matching
What information does a purchase order typically contain? What is a contract or catalog PO versus a spot PO? What is matching tolerance and why is it used? What are common causes of a three-way match failure? What is a blanket (standing) purchase order? What is the accounting flow across PO, goods receipt, and invoice? What does it mean to 'short pay' or 'block' an invoice, and when is each used? What is a PO commitment and how does it aid budgeting? How are freight, duty, and miscellaneous charges handled in matching? What is evaluated receipt settlement (ERS) / pay-on-receipt?
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Accounts Payable & Receivable › Purchase Orders & 3-Way Matching

How are partial deliveries and partial invoices matched against a PO?

Intermediate

Answer

A PO can be received and invoiced in multiple tranches. Each goods receipt and invoice matches against the open (un-received/un-invoiced) PO quantity, drawing it down over time. The system tracks cumulative received and invoiced amounts so total invoiced never exceeds total received and ordered.
PO 100 units. Delivery 1: 60 (GRN + invoice 60). Delivery 2: 40.
Each invoice matches the received tranche; PO closes at 100 total.
Real-world example A blanket PO for 1,000 units is drawn down across monthly deliveries, each matched to its own receipt and invoice.

Common follow-ups: What is a blanket PO? | How does the system prevent over-invoicing?

Invoice Processing Purchase Orders & 3-Way Matching Reconciliations
All 21 Purchase Orders & 3-Way Matching questions