AP Invoice - Recoverable Tax Accounting

Summary:

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Scenario

One single PRIMARY LEDGER with MULTIPLE LEGAL ENTITIES(Companies)

AP Invoice is created for 110 AUD where:

LIABILITY : CO1 - ZZ-21101

ITEM EXPENSE : CO2 -CC1-54545

Tax rate(10%) used is having 100% recovery rate

When the invoice is validated and accounted , an additional line is generated for TAX RECOVERABLE class.

LIABILITY : CO1-ZZ-21101 110 AUD CR

ITEM EXPENSE : CO2-CC1-54545 100 AUD DR

TAX RECOVRABLE LINE : ****-ZZ-20600 10 AUD DR

Question is : As per accounting standards, what should be the **** above on TAX RECOV LINE - should it be the liability BSV i.e. CO1

or ITEM EXPENSE BSV i.e. CO2 ?