Can someone help as to where the values of the conditions in the Account Rule is derived

Summary:

I have raised an Oracle SR (4-0000144215) Transfer Orders getting seeded Expense Accounting Class. Based on the seeded Expense Account Rule in Receipt Accounting, the first rule is for value type Source with a Value for Code Combination Identifier. Beneath it is the Condition "Accounting Line Type"(CMR,S,S) = EXPENSE 'And' "Code Combination Identifier"."All"(CMR,S,S) Is not null. My question is where does the system derive the information for the Value of the source and the conditions?

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24D