Resource Absorption Account in Maintenance

1. What is the nature of account for 'Resource Absorption Account' in Maintennace Environment and in Mfg Environment. ( Asset or Expense).

2. In Maintenance Org , when we charge for the resource, it will create the following accountig entry:

           Maintenance(WIP) Resource Valuation Account : Dr and  Resource Absorption Account : Cr.

So the question here is, when will the resource absorption account get nullified .

Means when will this account get knocked  off and with which account. What is the accounting entry for that transaction or entry.

Regards,

Anand.