Revaluation Entries - To reverse or not?

Hello,

We are having a discussion on whether the revaluation entries (for AR and AP) should be reversed or not.  I believe they should be otherwise you would not be able to reconcile your Subledger to your GL before running the current month revaluation, and then ultimately be able to prove the revaluation calculation is correct.

Any best practices out there on this, I can't find anything on metalink, just that it's optional to reverse or not.  I know the revaluation program looks at the GL balances and not the subledger balances, so before running the revaluation entries the two must be reset back to be in line to allow you to prove out the generated Unrealized FX Gain/Loss entry.