Create Accruals generates accrual for Sales Order, but no record exists in CJM_DOCUMENT_LINES_ALL

Scenario:

• A Supplier Ship and Debit program is configured and active.
• The sales order has been processed successfully and is eligible for Ship and Debit.
• When the Create Accruals ESS job is run, the accrual is successfully created for the sales order.
• However, I cannot find a corresponding record for that sales order in CJM_DOCUMENT_LINES_ALL.

For some other sales orders, I do see corresponding records in CJM_DOCUMENT_LINES_ALL. Therefore, I'm trying to understand what are the exact criteria for a sales order to be inserted into CJM_DOCUMENT_LINES_ALL?