AP Open Invoice process

Dear Team,

I need clarification on AP Open Invoice process,if any knows please help to understand

Below is some information about open invoices process.

Accounting entries in Legacy

A)    Charge A/C Dr

       Tax  A/C Dr                            Supplier Liability A/C Cr

        Instead of the liability account use a clearing account(Liability) while transferring the journals to oracle GL. Make the below changes while transferring these journals to oracle GL

B.1)   Charge A/C Dr
         Tax  A/C Dr                           Migration Clearing A/C (Liability) Cr

          When you transfer the AP invoice from legacy to oracle. Use the above migration clearing account as charge/tax/freight A/C