Do we need to run Create Accounting for Fixed Assets when we ONLY use the Assets module?

We are on Oracle EBS 12.1.3 and while we have many operating units that use EBS, we have one operating unit that only uses the Fixed Assets module of Oracle EBS and then runs the "Journal Entry Reserve Ledger Report" to get the values they need to enter into their separate ERP system. They enter assets and run depreciation, close periods in Assets, and then run the "Journal Entry Reserve Ledger Report" to validate the information and then enter it into their ERP system. They have also been running Create Accounting and then reversing the GL entries that are created.

My question is do they need to run Create Accounting at all? They do NOT use any other modules in Oracle EBS and do not wish to record any GL entries so we are trying to eliminate extra work that isn't needed. Is there any reason that would have to run Create Accounting for Fixed Assets?