Both movements go through the stock ledger (Chapter 5) — production is a customer of the shelf like any other, and stock never moves by editing a balance.
Issue Materials (on a released order) offers each requirement line with what remains unissued; you enter the quantities this round takes. For each line:
- stock leaves the order's issue warehouse at its current moving-average cost;
- that value moves in the books from the component's stock account into work in progress, under the work order's code;
- the line remembers what has been issued, and at what value.
An issue larger than the line's remaining requirement is refused: the recipe, not the storekeeper's optimism, is the measure of what an order may consume. Lot-tracked components are proposed in FEFO order, and choosing a different lot takes a reason, exactly as at any other issue (§5.6).
Stock is never issued or received at zero value. If a component's stock carries no cost — it was counted or adjusted in before any cost was set — Issue Materials refuses and names the products: set a standard cost for each (Products → Costs) and bring the stock in at value first, then issue again. Likewise, Receive Output refuses when the order's snapshotted standard cost is zero, because finished goods booked at zero would be worthless stock: give the components standard costs, re-roll the BOM, and release a fresh order. Every such refusal appears as a message naming the product and the remedy — never as a silent failure.
Receive Output takes a quantity of the finished product into the order's receive warehouse, booked at the order's snapshotted standard cost — the value moves out of work in progress into the finished product's stock account. Output may be received in several rounds, while the order is released or completed, and the quantity received accumulates against the target. If the finished product is lot-tracked, its output is received under a lot named by the work order's own code — the batch is the work order — with its expiry set from the product's shelf life (Chapter 5).