ASSET CLEARING ACCOUNT

Good day all,  When we are creating asset through AP 

Asset Clearing A/c Dr

To Liability             Cr

Then

When Asset got created in FA

Asset Cost A/c Dr

To Asset Clearing A/c

Where as Asset Clearing Account got knocked off

My Doubt

If you are creating Asset manually in directly in FA

Asset Cost A/c Dr

To Asset Clearing A/c

How the Asset Clearing will be knocked off in GL,if you are creating asset manually in FA? Thank you