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How Receivables Begin Balance is calculated for Receivables to Ledger Reconciliation Summary Report?

Summary:

How Receivables Begin Balance is calculated for Receivables to Ledger Reconciliation Summary Report?
In the Receivables to Ledger Reconciliation Summary Report --> there are two lines Accounting Begin Balance and Receivable Begin Balance. Can we know the difference these two balances. how these two are getting calculated.As per our understanding -- Accounting Begin Balance is the closing balance of the previous period for all the Receivable Accounts which has financial category as "AR". and we're able to match this amount. when we create custom calculation. But for Receivable Begin balance can you please explain the logic.

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