Accounting of Trade Intransit Valuation and Trade Clearing distributions

Hi - When we use SCFO either for Internal Drop ship or transfer Order across PCBUs, then we get bunch of trade distributions on both shipping entity (Source Org) and selling entity (Destination org). At the end all the Trade distributions are nullified and finally we are left with

So for accounting all the Trade distributions (trade intransit valuation & trade clearing), shall we use the same accounting string for both say XXXX or should we hit different accounts for trade intransit valuation (AAAA) and trade clearing (BBBB)? What is the impact of using same account in both cases or different account in both cases.