R12 How to Knock off Resource absorption account in Discrete Manufacturing

Hello :

Will you please let me know how to knock off resources

WIP Valuation
(expense) - This account collects the resource cost at the current standard rate, the Debit entry for a resource transaction.

Resource Absorption (this is a clearing account) - This account collects the Credit side of the resource transaction.

Payroll (payroll expense) - This account collects actual payroll expense.

On a monthly basis, customers reconcile (compare) the Resource Absorption and Payroll accounts.

Thanks