How to add Scrap reasons?

Summary:

How to add scrap reasons?

Content (required):

I need to populate the reasons LOV while scrapping an item in Operation transaction.

How do I populate that?

Moreover, can these reasons be tagged to accounts for costing transactions?

If no, how do I tag Scrap reasons to specific Accounts to record in costing?

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

22C

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