Invoice Adjustments in SAP Fieldglass are line items used by a buying organization to modify an invoice total after it has been submitted by a supplier. These adjustments can represent either a positive amount (a debit, increasing the amount due) or a negative amount (a credit, decreasing the amount due). This functionality is a buyer-side action, meaning that users from the buying organization add these adjustments to an invoice. Suppliers can view the adjustments made to their invoices but cannot create or add new adjustments themselves.

B. Invoice Adjustments can be either a credit or a debit item to be added to an invoice

This statement is factually correct but is a verbatim duplicate of option A, indicating a flaw in the question's construction.

C. An invoice Adjustment must always be a taxable item

This is incorrect. The taxability of an invoice adjustment is a configurable attribute. Administrators define 'Adjustment Types' and can specify whether each type is taxable or non-taxable.

1. SAP Fieldglass: Configuration Manager Guide - In the section for creating and managing 'Adjustment Types'

the configuration options include a "Taxable" checkbox. This allows administrators to define an adjustment as either taxable or non-taxable

demonstrating that they are not always taxable. (Refer to module: Financial Configuration > Adjustment Types).

2. SAP Fieldglass: Invoicing and Consolidated Invoicing User Guide - The guide details the process for buyers to add adjustments to supplier invoices. The workflow explicitly shows this as a buyer-side function. It also describes entering either a positive or negative value for the adjustment

confirming it can be a debit or credit. (Refer to chapter: Working with Invoices > Adjusting Invoices).