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Unexpected Accounting Entries during Data Migration

We migrated assets and found that the entries created are not what we expected. Below we have example where we migrated asset with information Cost = 10 and Depreciation Reserve = 2 with amortization is checked Yes and amortization date is 1st of December (December is the migration period). Currently the system is showing these entries:
DR Cost 10
CR Cost Clearing 10

but what we expected is
DR Cost 10
CR Depreciation Reserve 2
CR Cost Clearing 8

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