An issue I have noticed recently is that when accounting processes PO invoices in which the items have already been issued out of inventory the price change amounts are then placed into the inventory book value even when there are no items in stock.  We are then left with 0 quantity in stock and a value in the item book value field.
 
Is there a way to process price changes differently, such as to a variance account?  If not, how does the book value ever get removed from inventory?