Accounting Rules Set up for As Incurred - Unbilled AR

Hi Team,

I am working on 9.2 Demo environment. While trying to set up accounting rules for Grants contracts (As incurred revenue ), I could not find Unbilled AR as account type on the As Incurred Accounting distribution set up page. When I looked at other business units US001 etc, they have used Contra Asset as the account type. My question is that will contracts pass the line to billing for accounting purposes? Normally, we have Debit to Unbilled AR and credit Rev as the set up. Please help.

Has something changed in 9.2? or do we need to set up Unbilled AR as account type somewhere?