GL_BALANCES BEQ Columns

Hello,

We are upgrading from 11i to R12. We have noted some difference in the way BEQ columns are populated from 11i to R12 in GL_BALANCES table.

In 11i, we see that BEQ columns were not populated for the Functional currency journals e.g. if the ledger currency is USD and Entered currency is USD, then BEQ columns are not populated.

But, in R12, we see that BEQ columns are populated even when the entered currency and ledger currency is same. Is this expected? If you could point to any document that can help to understand this, it will be great.