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Understanding the Essence of Default Destination Type = expense in Requestor preference

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Hi Experts

I have a question-related destination type preference at the requestor level

I came across a feature in Oracle, as mentioned in the document (Doc ID 1991142.1), that allows setting the default destination type at the requestor level. 

I want to understand the essence and purpose of this feature in the software.

More specifically, I am interested in understanding why this feature allows overriding the item-level definition. 

For instance, when using a FIXASSET item defined as an expense item, my default destination type is "Inventory" at the requestor level. so when the user enters"FIXASSET"

 I must manually change the destination type for expenses, which can lead to potential errors if a user forgot.

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