standard cost is recalculated while transfer items between location, and a JV is created to compensate the change

[zybersup]

After finding why there are many JV transaction adjusting the cost of goods sold without related transactions. I found that those transactions are created when a transaction of location transfer was being voided. The values are about 1 half, 1 third, or 1 fourth of the full value of the items.

It seems FA is trying to recovered the valuation lost during the amount adjustment in each location, while in this case, no change in the value of goods is needed to recalculated and compensated. It is just changing locations.