Can someone explain 32001: Dormant General Ledger Accounts

We understand the objective of 32001: Dormant General Ledger Accounts however the filters are a bit confusing. Can someone explain the filters?

as per the control description "Identify journal entry postings to accounts that have had no activity in over one year"

• Journal Accounting date withing last 2 years
  • Establishing the data set based on 2yr window
• Journal status is posted and Account combination are enabled
  • Self explanatory
• Rank Older journal accounting dates grouped by CCID
  • What is grouping by CCID doing exactly?
  • By virtue of rank = 1, are just getting the newest journal in descending order (newest to oldest)
• Journal accounting date older than 1 year