In your system, event-based revenue recognition and COGS split are active.

Comprehensive and Detailed Explanation From SAP S/4HANA Cloud Public Edition, Management Accounting documents:

When a goods issue is posted in a system where both event-based revenue recognition (EBRR) and COGS split are active, SAP S/4HANA ensures financial transparency by creating three separate accounting documents1111.

The first is the Goods issue document, which records the physical reduction of inventory and the initial COGS posting2. The second is the COGS split document, which breaks down the COGS into specific cost components, such as direct materials or overhead, based on the cost component structure3. The third is the Event-based revenue recognition document, which posts the matching revenue (either as adjusted or expected revenue) immediately for the delivery4. This real-time synchronization allows for an immediate view of margins without waiting for period-end closing5.