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There is a field called "Cost Update Mode" which gives you the option to either "Update all product cost", "Don't Update product cost" or "Only update products where there is a price increase"
If you are completing a purchase receipt, it shows on the Complete Purchase window (after clicking on the Complete button).
If you are invoicing a finalized purchase receipt, it shows on the right hand side of the purchase invoice window so that you can action it before finalizing the purchase order