You have physically counted all items in a physical inventory document, but have not yet entered the count results in the system for all items. For one of these items, the book inventory balance is 100 pieces. 90 pieces were counted, corresponding to a difference of 10 pieces.You freeze the book inventory balance of 100 pieces in the physical inventory document.Before you enter the count, a goods receipt of 20 pieces is posted. The current book inventory balance is now 120 pieces. For the physical inventory document, the book inventory balance of 100 pieces continues to be relevant, however.If the inventory balance had not been frozen, there would have been a difference of 30 pieces for the item.