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Inventory Cost Layers
A cost layer is recorded in GP for every receipt of every item. The cost layer record records the cost paid for the receipt, the document numbers, and the quantity received. Depending on your valuation method (FIFO vs LIFO) as parts are used, the Quantity Sold field is incremented until it equals the Quantity Received, indicating the entire layer is consumed.
These cost layer records can be viewed in, of all places, Inventory->Utiliites->Adjust Costs
The data is held in the table IV10200.