NO accounting generated for Expense Item (just entering Description and category) PO

Hi,

We have created po for  non inventory expense items (just entered Description and category) But Upon receiving the item we can't find any accounting entries generated.

Note: If we select Accrue at receipt at shipment level for this po, accounting entry gets generated

In Receipt accounting "accrue expense items" is set to at receipt

What is the default behavior for accounting entries upon receipt of non-inventory expense items.

Accounting entries are generated up on receipt of expense inventory items

Regards,

Yoonas