Why is the Credit Memo Accounting is not the same as Invoice ?

Summary:

Credit Memo Accounting is not following the Invoice Accounting despite the SLA rules of both being the same.

Content (required):

Observed Invoice Accounting:

Dr Receivables

Cr Unearned Revenue

Cr Tax

Observed Credit Memo Accounting:

Dr Revenue (why is this not Unearned Revenue - like the invoice ?)

Dr Tax

Cr Receivables

Please Note:

The Credit Memo was created as an On-Account Credit Memo and then applied separately applied to the Invoice. So the Credit Memo is expected to follow the accounting as per SLA rules - which is the same as the Invoice.

Version (include the version you are using, if applicable): 23A