Basic business process question about GL Journal Reversals

Hi,

We're using R12.1.3.

I'd like to understand what business reason might involve a user wanting to routinely raise a journal in GL, and then have it routinely be reversed e.g. next period?

I'm aware you can use Journal Reverse Criteria Sets and set up criterial for a Category - e.g.

But I have no idea why users might want to do that? Why would users post a journal in one period, only to know it will be reversed at some point?

I'm not familiar with accounting practices, so maybe this is a standard business process - does anyone have any example scenarios about why business might need to do this?