Budget Transfer to new account combination

Summary:

For budget transfers in a scenario where the account combination does not exist, we can perform the transfer using either of the below options:

Option 1:
can we use the spreadsheet with Budget Entry Classification as "Budget Revision" to transfer the funds from existing account combination to new account combination ?

Option 2:
We need to follow 2 step process

Step 1. Budget Entry Classification as "Initial Budget" to increase budget in a new account combination
Step 2: Reduce the budget from existing account combination via spreadsheet using Budget Entry Classification as "Budget Revision"

Option 3
We need to follow 2 step process

Step 1. Budget Entry Classification as "Initial Budget" to load Zero $ budget to a new account combination