Supplier invoice distribution reversal handling in PA

I have a question about the PRC: Interface Supplier Invoices from Payables program. When our users use the Reverse functionality on the Invoice Distribution form to reverse an existing invoice distribution the PRC: Interface Supplier Invoices from Payables program creates 3 expenditure items for that one transaction. The first expenditure item reverses the original one and it indicates this in that expenditure items adjusted_expenditure_item_id column. The second and third simply net to zero with the third having the seconds expenditure_item_id in its adjusted_expenditure_item_id column.

Can someone provide an explanation for the second and third expenditure item that is being created?