How does backdated adjustment works from the backend?

Hi,

How does a backdated adjustment accrual processing works? Does the adjustment created as a modifier  for those close orders as well? For eg, an offer is created to accrual orders in the past that was shipped and closed. Is the accrual calculated the same way a new order is processed - as a price adjustment or is it just updated to ozf adjustment tables? Is there any documentation showing the impacted tables?

During testing, we discovered significant performance impact on order entry due to the modifier from TM and we're wondering if we can skip collecting the accrual info as an price adjustment (under qp) but right into the ozf adjustment.