The Revenue by State report groups recognized revenue amounts using the transaction's shipping address state, not the billing state.
In the case of journal entries it uses the shipping address state from its originating invoice. This is the reason why journal entries (not created from revenue recognition schedule) and invoices (with Billing Address States) show under the Unassigned section of the Revenue By State Detail report.
To avoid this, make sure that all invoices have shipping address states and journal entries are created from revenue recognition schedules.
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