Intercompany Item Fulfillment has no GL impact for COGS

Scenario:

Intercompany Item Fulfillment has different GL Impact

Item Fulfillment 1

Debit:
COGS xx
Inventory in transit xx

Credit:

Inventory xx

Intercompany Clearing Account xx

Item Fulfillment 2

Inventory in Transit xx
Intercompany Clearing Account xx

Possible Reason: Inventory costing is Average  and it has zero or negative Average cost at the time of transfer 

Navigated to Reports > Inventory/Items > Inventory Valuation> Customize Detail

-Filters Tab:
Quantity on Hand Folder > Item is *Name of the Item* 

- Columns tab:> Add running balance column =T
- Hit Preview
-Filter by Location


 This shows us the history item cost per individual transaction.