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The statistical GR ('ghost' GR) is used in third party processing. In this scenario the
goods are delivered directly to your customer, so you wont receive the goods at your
location.
Still you can do goods receipt by mvt 101 but you won't see it in your stock as in the
reality you don't have stock from it. It will be booked directly to a G/L account.
This GR is not a must.
In case of 'real' goods receipt (in case of stock materials) you receive the goods into
your S.Loc and you can see them in your stock report.