Expenditure Item Adjustment activity table dose not contain all the activities record

Summary:

I am trying to find when an expenditure item in project was set from billable to unbillable and vice versa. Query in the project cost distribution lines a lot more records with Billable flag = 'N' then in the expenditure adjustment table.

Content (please ensure you mask any confidential information):

SELECT
count(1) pcdl_records
FROM
pjc_cost_dist_lines_all pcdl
WHERE
pcdl.prvdr_gl_period_name = '25-01'
AND NVL(pcdl.billable_flag, 'Y') = 'N'

Returns 39979 records

Whereas

SELECT
count(*) adjact_records
FROM
pjc_expend_item_adj_acts adj
WHERE
adj.adjustment_type IN ('NON_BILLABLE', 'BILLABLE')
AND activity_date BETWEEN TO_DATE('01-01-2025', 'DD-MM-YYYY') AND TO_DATE('31-01-2025', 'DD-MM-YYYY')