Create Accounting - Final Mode

 We are on 12.0.6.

Is the assumpiton correct that when ever we run create accounting , it picks up earlier processed records which were sucessful but not xfrd to GL ? basically xla_events. process_status_code of D as well?

1) run create accounting in draft - takes 2 hrs

2) run create accounting in final - it will also take 2 hrs

2) takes two hours because it is processing all the records once again even though there is no change in any SLA rules. Is it not time consuming?

Why can't create accounting in final pick up those records which were not process like process_status_code<>'D' and depending on the transfer_to_gl push all the records to GL as necessary?