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Changes of Accounts column in Asset Cost and Reserve Report

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In Asset Cost and Reserve Report (standard report) in Oracle Fusion Assets, we want to understand the calculation logic behind the "Changes of Accounts" column. In what case does the report displays an amount in this column on the Asset Cost and Reserve Report?

Also we note that when Asset Type 'CIP', amount is zero for individual assets but there is a Total Amount displayed in Changes of Accounts column. We want to understand the logic.

Please note that we have already searched on Customer Connect forums and Oracle documentations, but no related explanation/documents could be found.

Grateful if you can advise.

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