R12 vs R11 Accrual Accounting-In R12 the Liability Account is Split

Dear All

We have just migrate from R11 to R12 and we have found the following issue.

R11 Accrual Accouting, one PO with 3 Distributions

AP Accrual $100 usd

AP Accrual  $200 usd

AP Accrual $300 usd 

Liability $600.00

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R12 Accrual Accouting, one PO with 3 Distributions

AP Accrual $100 usd

AP Accrual $200 usd

AP Accrual $300 usd

Liability $100.00

Liability $200.00

Liability $300.00

I  would like to know the reason why does the Liability Account is being splitted by the same AP Accrual amount ?.

Do you think is a new Art that was introduced in R12 ?

Please Advise

Attached you will find an example