how to differntiate between create and undo accounting in xla tables ?

  Hello Experts,

 I have inquiry about create accounting process

 When we do undo accounting

 We have the following:

              a. The original journal for the invoice or the check

              b. Offset

              c. New corrected journal

 And when I explore the XLA_DISTRIBUTION_LINKS ,

  I found 2 identical rows with the  value liability in rounding_class_code column

  So my 2 question are:

  1. How to differentiate between these rows in the table XLA_DISTRIBUTION_LINKS or whatever XLA tables

Is there is something like indicator or Flag?

  2. And when I view accounting, it opens that HTML page that displays journals entries

    From where the page retrieves its data and how can I see the source code of it?