Reusing next numbers?

In the JD Edwards EnterpriseOne Financial Management Application Fundamentals 9.0 Implementation Guide - http://docs.oracle.com/cd/E15156_01/e1apps90pbr0/eng/psbooks/1aff/book.htm - under "Setting Up Next Numbers", it states:

•   Do not change a next number.

  Changing the numbers can result in duplicate numbers, as well as the inability to locate previously added numbers. If you must change a next number, change it to a greater value only.

However, in the Knowledge Document How To Effectively Manage Your Chart of Accounts In EnterpriseOne (P0901) (Doc ID 1506485.1), it states:

It is important to understand that Next Numbers (NN) functionality simply looks for the next available (unused) value.   For Account Master Records, that value is the Short Account ID (AID).  When the NN goes to 99999999 it starts over at 00000001 and checks to see if that AID has been used, if it has, it increments by 1 and tries that value.  If that value has not been used it will create the account with AID =  00000002.  The point being that you do not run out of NN simply by reaching the highest value.