Regrouping gr ir clearing account

hi,

hope the entry after running f.19 will be as:

GR/IR Correction account Dr  1000

    GR/IR -Liability A/c          Cr   1000  (Goods Delivered but not invoiced)

GR/IR Asset Account      Dr.   200

    GR/IR Correction account Cr.   200 (Invoiced received but goods not delivered)

what will be the account group of gr/ir correction account? liability or asset or exp?