Default Logic of Offset Account of Cash Management External Transactions

Summary:

At present, when l create external transactions, it will default offset
account for me and l want know where does the value come from ?

Content (please ensure you mask any confidential information):

Version (include the version you are using, if applicable):

24A(11.13.24.01.0)

Code Snippet (add any code snippets that support your topic, if applicable):