Data flow of AP_INVOICE_DISTRIBUTIONS_ALL.ACCOUNTING_DATE for debit memo/standard invoice

Summary:

I'd like to confirm the standard specification of data flow of AP_INVOICE_DISTRIBUTIONS_ALL.ACCOUNTING_DATE for debit memo/standard invoice

Content (required):

When XLE_ENABLE_LEGAL_ENTITY_TIMEZONE profile is disabled.

If I create receive transaction and then create invoice by ess job "send pay on receipt".

Then the standard invoice's AP_INVOICE_DISTRIBUTIONS_ALL.ACCOUNTING_DATE is UTC date,

which is truncated from receive transaction's RCV.TRANSACTION_DATE, right?

Then if I create a return transaction base on the receive, debit memo created automatically.

Then the debit memo's AP_INVOICE_DISTRIBUTIONS_ALL.ACCOUNTING_DATE is the time stamp of return transaction date in UTC time zone.