Goods received not invoiced is the value of goods that have arrived but whose supplier invoice has not been entered. Accounting for it as a liability when the goods land keeps the balance sheet honest: you own the inventory and you owe the supplier, even before the bill arrives.
A GRNI balance that keeps growing is a warning sign: receipts with no matching bills, bills entered against the wrong PO, or suppliers who never invoice small deliveries.
APFoodz tracks GRNI from receipt to bill, with a report for the controller.