Why Final recognition entry for the cancelled MPA line is created in the next period?

Summary:

Hello,

As per KM note: Fusion: Final Recognition Entry for a Cancelled MPA Line is Created in the Next Period (Doc ID 2507133.1)

→When a line or distribution is cancelled, the Multi-period end date is updated to last MPA date +1.

For example, Invoice number had the original MPA line cancelled on 01/20/2025.
The last recognition entry (accounting/MPA date 31-Jan-2025) was created on 01/16/2025. If you cancel the invoice line on 1/20/2025, 
MPA Date + 1 is 01-Feb-2025, so the final recognition entry is correctly created in Feb 2025.

Why is it considered as intended functionality? I have raised an SR, but no valuable feedback received/