Index: Doc_MatchInv.java
===================================================================
--- Doc_MatchInv.java	(revision 7272)
+++ Doc_MatchInv.java	(working copy)
@@ -29,7 +29,9 @@
 import org.compiere.model.MInvoice;
 import org.compiere.model.MInvoiceLine;
 import org.compiere.model.MMatchInv;
+import org.compiere.model.MProduct;
 import org.compiere.model.ProductCost;
+import org.compiere.model.MOrderLine;
 import org.compiere.util.DB;
 import org.compiere.util.Env;
 
@@ -205,24 +207,6 @@
 			{
 				log.fine("Line Net Amt=0 - M_Product_ID=" + getM_Product_ID()
 					+ ",Qty=" + getQty() + ",InOutQty=" + m_receiptLine.getMovementQty());
-				
-				//  Invoice Price Variance
-				BigDecimal ipv = dr.getSourceBalance().negate();
-				if (ipv.signum() != 0)
-				{
-					MInvoice m_invoice = m_invoiceLine.getParent();
-					int C_Currency_ID = m_invoice.getC_Currency_ID();
-					FactLine pv = fact.createLine(null,
-							m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
-							C_Currency_ID, ipv);
-					pv.setC_Activity_ID(m_invoiceLine.getC_Activity_ID());
-					pv.setC_Campaign_ID(m_invoiceLine.getC_Campaign_ID());
-					pv.setC_Project_ID(m_invoiceLine.getC_Project_ID());
-					pv.setC_UOM_ID(m_invoiceLine.getC_UOM_ID());
-					pv.setUser1_ID(m_invoiceLine.getUser1_ID());
-					pv.setUser2_ID(m_invoiceLine.getUser2_ID());
-				}
-				log.fine("IPV=" + ipv + "; Balance=" + fact.getSourceBalance());
 				facts.add(fact);
 				return facts;
 			}
@@ -284,17 +268,66 @@
 		BigDecimal ipv = cr.getSourceBalance().add(dr.getSourceBalance()).negate();
 		if (ipv.signum() != 0)
 		{
+			MProduct product = MProduct.get(getCtx(), getM_Product_ID());
+			String costingMethod = product.getCostingMethod(as);
 			MInvoice m_invoice = m_invoiceLine.getParent();
 			int C_Currency_ID = m_invoice.getC_Currency_ID();
-			FactLine pv = fact.createLine(null,
-				m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
-				C_Currency_ID, ipv);
-			pv.setC_Activity_ID(m_invoiceLine.getC_Activity_ID());
-			pv.setC_Campaign_ID(m_invoiceLine.getC_Campaign_ID());
-			pv.setC_Project_ID(m_invoiceLine.getC_Project_ID());
-			pv.setC_UOM_ID(m_invoiceLine.getC_UOM_ID());
-			pv.setUser1_ID(m_invoiceLine.getUser1_ID());
-			pv.setUser2_ID(m_invoiceLine.getUser2_ID());
+
+			// non Standard Costing
+			if (!MAcctSchema.COSTINGMETHOD_StandardCosting.equals(costingMethod))
+			{
+				FactLine pv = fact.createLine(null,
+					m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
+					C_Currency_ID, ipv);
+				pv.setC_Activity_ID(m_invoiceLine.getC_Activity_ID());
+				pv.setC_Campaign_ID(m_invoiceLine.getC_Campaign_ID());
+				pv.setC_Project_ID(m_invoiceLine.getC_Project_ID());
+				pv.setC_UOM_ID(m_invoiceLine.getC_UOM_ID());
+				pv.setUser1_ID(m_invoiceLine.getUser1_ID());
+				pv.setUser2_ID(m_invoiceLine.getUser2_ID());
+				
+			}
+			else
+			// Standard Costing
+			{
+				// check for real invoice price variance
+				int C_OrderLine_ID = m_receiptLine.getC_OrderLine_ID();
+				MOrderLine orderLine = new MOrderLine(getCtx(), C_OrderLine_ID, getTrxName());
+				
+				BigDecimal ttlPurchasePrice = orderLine.getLineNetAmt().divide(orderLine.getQtyOrdered())
+					.multiply(getQty());
+				BigDecimal ttlInvoice = m_invoiceLine.getLineNetAmt().divide(m_invoiceLine.getQtyInvoiced())
+					.multiply(getQty());
+				BigDecimal realIPV = ttlInvoice.subtract(ttlPurchasePrice);
+				
+				if (realIPV.compareTo(Env.ZERO) != 0) 
+				{
+					FactLine rpv =  fact.createLine(null,
+							m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
+							C_Currency_ID, realIPV);
+					rpv.setC_Activity_ID(m_invoiceLine.getC_Activity_ID());
+					rpv.setC_Campaign_ID(m_invoiceLine.getC_Campaign_ID());
+					rpv.setC_Project_ID(m_invoiceLine.getC_Project_ID());
+					rpv.setC_UOM_ID(m_invoiceLine.getC_UOM_ID());
+					rpv.setUser1_ID(m_invoiceLine.getUser1_ID());
+					rpv.setUser2_ID(m_invoiceLine.getUser2_ID());
+					
+				}
+				
+				if (ipv.subtract(realIPV).compareTo(Env.ZERO) != 0)
+				{
+					FactLine pv = fact.createLine(null,
+							getAccount(Doc.ACCTTYPE_PPVOffset, as),
+							C_Currency_ID, ipv.subtract(realIPV));
+					pv.setC_Activity_ID(m_invoiceLine.getC_Activity_ID());
+					pv.setC_Campaign_ID(m_invoiceLine.getC_Campaign_ID());
+					pv.setC_Project_ID(m_invoiceLine.getC_Project_ID());
+					pv.setC_UOM_ID(m_invoiceLine.getC_UOM_ID());
+					pv.setUser1_ID(m_invoiceLine.getUser1_ID());
+					pv.setUser2_ID(m_invoiceLine.getUser2_ID());
+					
+				}
+			}
 		}
 		log.fine("IPV=" + ipv + "; Balance=" + fact.getSourceBalance());
 		// end Bayu