How Tax accounting flow for assets ?

I'm going to implement Tax book but need to understand the accounting flow for it.

Below example show the asset Clearing has credit balance. and this account must balance to zero

need to understand

      

Corporate Book					Tax Book
Event	Account Description	Debit	Credit			Debit	Credit
Accrual	Asset Clearing	4000.00			Asset Clearing	0.00
	Accounts Payable Liability		4000.00		Accounts Payable Liability		0.00
Addition	Asset Cost	4000.00			Asset Cost	4000.00
	Asset Clearing		4000.00		Asset Clearing		4000.00