Inventory Offset Account - What transactions use it

Hello,

I have a customer asking about the inventory offset account found in the item account maintenance window.

She would like to know, outside of inventory adjustments, what other transactions used the inventory offset account.  I have found that the process inventory Adjust Cost utility will create a GL journal entry and use the inventory offset account.  I am now asking if there are any other automated or process triggered transactions that will do the same.

Thank you for your time.