Good morning, @RodenA. I'm here to explain why you see a Debit and Credit from the Building Assembly.
Inventory is a current asset with a normal debit balance, meaning Debit will increase the materials and a Credit will decrease the materials. To determine the Cost Of Goods Sold in any accounting period, Inventory information is needed.
Here's a couple of articles that you may find helpful:
If you have any other questions or concerns, don't hesitate and reach out! Have a great day.
