The purpose of this Hot Topic is to make users aware of a known issue with the running average cost price calculation if the inventory amount or quantity goes negative or if the include physical value box is enabled. Running average costs are NOT used for standard cost items. Without implementing the hot fix for this issue, under certain circumstances the running average cost price can exponentially explode to a value much larger than any of the receipts posted for the item.
https://mbs.microsoft.com/partnersou...ricegrowth.htm