In which circumstance is the goods receipt always posted as nonvaluated?

The goods receipt is always posted as nonvaluated in the context of receiving goods into GR blocked stock. This is because GR blocked stock is intended for goods that cannot be used or sold until they have been cleared through a quality inspection or some other process. When goods are received into this type of stock, they do not carry a value in the accounting sense, as they are not available for consumption or sale until they have been inspected and released. The system treats these goods as pending and does not assign them a valuation until they are moved from the blocked stock to unrestricted stock after passing quality checks.

In contrast, other scenarios mentioned do not necessarily involve a nonvaluated posting. For example, a goods receipt for a free-of-charge delivery typically carries a value because it is still recognized as an inflow of materials, even if there is no cost attributed to them. Goods receipts to blocked stock, while not immediately usable, may still have a value associated with them before quality inspection. Lastly, goods received into consignment stock are considered valued since the ownership is not transferred until the goods are consumed, hence they do hold a value until that point.