The quick answer
Go to Transactions > Manufacturing > Unbuild Assemblies > List, click View beside the unbuild and open the GL Impact subtab. NetSuite credits the assembly's inventory account, debits the inventory account of each component and posts the difference to an Unbuild Variance account. Compare the credit with Projected Value and check that the debits add up to the credit.
The screenshots show sample data. Person and company names are fictional. Use your own unbuild when following the steps.
Before you start
In this example, Alex Morgan at Example Supply Co. is closing September and wants to know what assembly unbuild ASSYU41 did to inventory value. On 09/30/2026 one VF-300 Attic Ventilation Fan was unbuilt at Tulsa Warehouse. The unbuild is already saved, so the steps read it.
A few things have to be in place.
- A saved unbuild. GL Impact is on the saved record. The new Assembly Unbuild form shows Projected Value and no entry.
- Your role. Your role can view assembly unbuilds and their GL Impact. What you can see can vary with role and form.
- A variance account. An unbuild normally posts any value difference to the account selected in the assembly item's Unbuild Variance Account field, and to the item's cost of goods sold account when that field is empty. In a OneWorld account the variance account also has to be available to the subsidiary. Your accounting owner can tell you which one applies.
This walkthrough follows one non-WIP assembly unbuild in one account. The account numbers, account names, amounts and layout of GL Impact are examples, and the costing method, bill of materials revision, component yield, units and inventory detail all feed the amounts you see. Average, FIFO and standard costing can produce different entries, and what you can see can vary with your release, role and form.
01. Open the Assembly Unbuilds list
Click Transactions > Manufacturing > Unbuild Assemblies > List. The Assembly Unbuilds list shows each saved unbuild with its Date, Document Number, Account and Amount. Find ASSYU41 dated 09/30/2026 with an Amount of -166.56 and click View beside it.
02. Open the unbuild and check its components
The Assembly Unbuild opens with Reference # ASSYU41, Assembly VF-300 Attic Ventilation Fan, Quantity to Unbuild 1, Posting Period Sep 2026 and Location Tulsa Warehouse. Projected Value is 166.56. It is an estimate shown on the record, and the GL Impact subtab holds the posted amounts.
The Components subtab lists the five components the unbuild returned: MT-12 Fan Motor, BL-30 Fan Blade Set, BR-05 Mounting Bracket, WH-08 Wiring Harness and GK-02 Gasket Seal, each with Quantity 1 in Ea. In this account each line also has an Inventory Detail icon. Items with bin, lot, serial or status control can need inventory detail for both the assembly removed and the components returned.
03. Read GL Impact
Click the GL Impact subtab. The first line credits 1215 Inventory : Finished Goods for 166.56, the same figure as Projected Value in this example. That is the value of the fan leaving inventory.
A second line debits 5024 Cost of Goods Sold : COGS - Finished Goods : Unbuild Variance for 40.97 and carries the memo Unbuild Variance. Five more lines debit 1210 Inventory : Inventory Raw Component Stock for 47.28, 56.45, 2.75, 19.00 and 0.11, one line for each component.
04. Reconcile the entry
Add the debits. In this example the five component lines come to 125.59, and the variance adds 40.97, which makes 166.56. That equals the credit to finished goods, so the entry balances. The variance line carries the difference between the assembly value that left inventory and the value of the components that came back, 166.56 less 125.59 here. Read the debit or credit direction from the lines on your own GL Impact.
In this example the debit to Unbuild Variance means the fan carried more inventory value than its parts are worth on the unbuild date. The line is a credit when the parts are worth more. A variance is expected whenever the two values differ. A large one is a prompt to look at the applicable costing method and valuation detail, for example component costs that changed since the fan was built, average costs or FIFO layers, or a backdated entry.
Check the result
- ASSYU41 shows Quantity to Unbuild 1, Projected Value 166.56 and Posting Period Sep 2026.
- GL Impact credits 1215 Inventory : Finished Goods for 166.56.
- The five component debits come to 125.59 and the Unbuild Variance debit is 40.97.
- Total debits equal total credits at 166.56, and the variance account is the one your accounting owner expects.
Common questions
How do I see the GL impact of an assembly unbuild in NetSuite?
Open the saved Assembly Unbuild from Transactions > Manufacturing > Unbuild Assemblies > List and click the GL Impact subtab. The entry is on the saved record. The new form shows Projected Value and no entry, and what you can see can vary with role and form.
Which accounts does an assembly unbuild post to?
In a typical posting it credits the assembly's inventory account and debits the inventory account of each component it returns, and a difference between the two values posts to the Unbuild Variance Account. The accounts, the number of lines and their grouping can vary with the bill of materials, costing, inventory detail and adjustments.
What is the Unbuild Variance line and why did my unbuild post to it?
It is the difference between the assembly value removed and the component value returned. In this example the fan was carried at 166.56 and its parts came to 125.59, so 40.97 posted as a debit. NetSuite values the two sides separately, so the amounts rarely match.
Is Projected Value the amount posted to inventory?
Projected Value is an estimate shown on the record. In this example it matches the credit to the assembly's inventory account. Read the posted amounts from GL Impact, because the unbuild uses the costs that apply on its date and location.
Where do I set the unbuild variance account?
Open the assembly item and check Unbuild Variance Account on the Accounting subtab. When that field is empty, the variance goes to the item's cost of goods sold account. The Default Unbuild Variance Account in the manufacturing preferences supplies the default for the item field.
Can the unbuild variance be a credit?
Yes. In the example the variance is a debit because the assembly carries more value than its components, and it is a credit when the components are worth more. The direction follows the valuation difference on the unbuild date, so read it from the lines shown in GL Impact.
Can I see GL Impact before I save an unbuild?
The posted GL Impact is available after the unbuild is saved. Before you save, the form shows estimates such as Projected Value and the component lines, and those are not posted lines.
Why does my GL Impact look different from this example?
The layout can vary with the costing method and the transaction sequence. A Cost of Sales Adjustment pair can appear when costing recalculation after backdating, negative inventory or later cost changes needs it, and it can sit on the unbuild or on a related transaction. Read the actual rows on your saved unbuild instead of expecting a fixed set of lines, and expect the memo text to differ.
Does the posting period or the date decide which costs apply?
The transaction date generally decides which historical costing information and inventory activity are considered, and the Posting Period decides the accounting period in which the entry posts, subject to period status and your preferences. A backdated entry can also trigger recalculation. Check both before you compare an unbuild with a build, and read GL Impact on the saved record for the amounts.