| Miscellaneous kit shortages issued to the kit (items without Item Master Inventory information nor standard cost), will not show on the WIP Evaluation report. Any Journal Entries to the General Ledger WIP account associated with movement, adjustments and corrections will not be included in this report. If a user happened to kit materials to a work order that did not have a standard cost associated with the parts, the Balance sheet will reflect no wip value, but subsequent assignment of standards to the parts will affect the WIP Evaluation report, but not the General Ledger.
In summary, the WIP Evaluation report will provide users with a picture of parts issued to work orders that should be in WIP, and is a guide to the approximate value of WIP Inventory. But it is the General Ledger that keeps accurate track of the real WIP value. | 
