WIP Standard Cost Adjustment Entries

Is there documentation for the accounting entries that are created by the Standard Cost Update process, specifically for WIP? All I can find in the Cost Management User Guide is the simple explanation:

If standard cost goes up:

Dr WIP Valuation Accounts

  Cr Adjustment Account

If standard cost goes down:

Dr Adjustment Account

Cr WIP Valuation Accounts

However, the accounting that actually happens in WIP is more complex than that. You can see in the WIP Standard Cost Adjustment Report that the Discrete Jobs are revalued differently based on Transaction Type involved.  For example, I'm looking at a WIP Standard Cost Adjustment Report now, and it shows a Discrete Job that was revalued. The report segregates the revaluation by Transaction Type, as follows: