What is the purpose of Create burdened cost accounting journal entries function

Hi,

I am new to Project Financial Management. I want to understand the purpose of Create burdened cost accounting journal entries function in Project Accounting. My understanding is that creation of these accounting entries will duplicate the Raw Cost and the Burden Cost which are already accounted. Hence, what is the purpose of the above functionality and when can it be used?

Thank you.

Regards,

Madhurya