The 'Deliver Finished Goods' document forms COGS on the credit side. When the finished products are sold, COGS are formed on the debit side, since we also (as an MRP software) have CORM account (Cost Of Raw Materials). The real COGS = COGS + CORM (and QBO doesn't have an account for cost of raw materials). The result is the same anyway. Accounting in ERPAG if of internal character, that's why our clients rely on the QBO integration. We are willing to email you a detailed procedure if you are interested. Different countries have different accounting standards, in some of them, COGS is temporarily on the credit side, especially in cases of unfinished and started (in process) manufacturing.