Drop Shipment: Why has the account "Stock Received But Not Billed" been debited?

I just checked:

  • Delivered by Supplier (Drop Ship): Checked
  • Maintain Stock: Checked

Actually I asked about whether or not Maintain Stock should be checked with drop ship items:
Drop Ship: Do I have to Uncheck The “Maintain Stock” Option?

How I understood the answer is that Maintain Stock needs to be checked even with drop ship items.

Best regards,

Stefan