From multiple ERPNext implementation experiences
- User enters an incorrect value or incorrect qty and finds out later that it’s incorrect. He/she wants to cancel and amend it. Cost of Goods sold would be posted with an incorrect value in immutable ledgers and Gross Profit report will show incorrect values
- User enters provisional values for incoming stock or opening stock to continue using the system and update with the true values later when it is possible
- User wants to add additional landed costs (I guess LCV still modifies SLEs in v13 from what I see in the code)
- Company receives stock and wants to pay the supplier based on a profit margin which is determined in the future and cannot be determined at the time of receiving stock