Price Difference due to exchange rate

Question:
Hello SAP Gurus,
I am new in doing configurations for SAP-MM module and I need your help.
Scenario:
During GR our exchange rate USD-PHP = 55.49
During IR our exchange rate USD-PHP = 55.325
because of this there is a price difference.
When the IR accounting entries came out, it resulted to this:
Cr. AP 2480.01
Dr. GR-IR Clearing 2487.40
Cr. Inventory 4.30
Cr. Price Difference due to exchange rate 3.09
Based on my reading:
Because we are using moving average price,
1. exchange rate difference is credit/debited to the inventory if it is within stock coverage.
2. exchange rate difference is credit/debit to a price difference account if it is out of stock coverage.
Now my question is:
What is the meaning of STOCK COVERAGE?
Your replies will be very much appreciated. Thank you in advance.
Answer:
Stock coverage means to have at least as much stock as your invoice quantity is.
Answer:
Thanks for the reply.

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