AP-AR Netting in R12

If we create refunds in R12 in AR then will AP invoices will get picked up as a part of AP-AR netting

Currently my customer is on 11i from long time and now they want to reimplement R12 and discussion is going on to use R12 and they are comparing 11i existing functionality with R12 and how the CEMLI can be reduce if they go for R12 reimplement and regarding this we have to give R12 AP-AR netting functionlity and they have raised a qury that they We want to confirm if it would be possible to include refunds (in R12 AR) in AP-AR netting batch i.e. refunds from AR and check if Refunds created AP invoices are getting picked up as