Item receipts are included on A/P reports because you are liable for any items received, whether or not a bill was received. They provide a more accurate picture of existing payables and inventory.
Note: QuickBooks Enterprise Solutions (QBES) users can enable Enhanced Inventory Receiving (EIR) which removes the link between the item receipt and the bill; thus, item receipts should not appear on reports.
To exclude item receipts:
Note:: Item Receipts will age by the Item Receipt Date because there is no Due Date listed on the Item Receipt.
To Close/Remove Item Receipts: