Revaluation Loss Expense use case

Summary:

The use case of Revaluation Loss Expense in asset category

Content (please ensure you mask any confidential information):

In asset category page, we have account setting called 'Revaluation Loss Expense'

Could someone explain in which case this account/journal will be generated?

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

23C

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