**Cost / average cost / warehouse price** is how stock is valued. Default method: **weighted average**.

On goods receipt confirm: new average = (old stock × old avg + qty × purchase unit cost) / new stock.

**Extra costs** on the receipt: allocate by value / equally / quantity → **New warehouse price** = purchase price + cost per unit; then average is re-blended.

Draft receipts do not change cost and create no journal. Confirm updates average cost and creates the journal entry (cost > 0). Details: [Goods receipt](https://help.flowbyte.ee/hc/wiki/articles/goods-receipt).