AP Invoice Distribution Line type as "ACCRUAL"

Hi Team

We are using 12.0.6.

We have face an issue where in the AP Invoice Distribution for few invoices are coming as "ACCRUAL". We are using Pay on Receipt for AP invoice Generation.

Typically AP Invoice Distribution for base amount defaults as "ITEM". But in our case it is "ACCRUAL"

Any idea under what condition it defaults as "ACCRUAL" intead of "ITEM"

Thanks & regards
Santosh Lagu