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The Actual Cost reflects the actual costs incurred for the inventory. For a single Lot it is calculated as costs paid to purchase the product, or the costs that were incurred to make the product. For 'Inventory' Items configured with 'Costs Post to the GL', this is the cost that posts to the General Ledger if the Inventory Preference of 'What Costs Post to the GL' = "Actual". 

For each individual LotSK, this is calculated as the [Actual Base Cost Rate] + sum of all the [Actual Cost Layers]. For items configured to post their costs to the GL and that are configured with a Costing Method of either "Item - Actual" or "Lot -Actual", this is the cost that posts to the General LedgerLayer Rates].