after closing work order the accounts are different in WIP transaction distribution and sub ledger a

after closing work order the accounts are different in WIP transaction distributions and sub ledger accounting program report

In WIP transaction distributions

Accounting type

WIP valuation

(31.000.551.3351.0000.171.00.000.000)                   183 debit

Resource absorption

(31.000.601.3351.0000.171.00.000.000)                   -183 credit

But in sub ledger accounting program report , the accounting is like this debit and credit on same account.

Accounting type

Work In Process Valuation

(31.000.551.3351.0000.171.00.000.000) 

Work In Process Variance

(31.000.551.3351.0000.171.00.000.000) 

whether these entries are already transferred to GL , so system does the debit and credit on the same account