How distribution account in MTL_material_transactions is derived

Hello,

After any inventory related transaction, we can see the the transactions in material transaction form.

In mtl_material_transactions , there is a column distribution_account_id and similarly corresponding mtl_transaction_accounts  has reference_account. The reference_account refers to the GL account , which will hit , when the Create Accounting program will run.

But the value in reference_account in mtl_transaction_accounts is different than the value of distribution_account_id in mtl_material_transactions.

1) What is the relation between reference_account in mtl_transaction_accounts and distribution_account_id in mtl_material_transactions. I understand, that once the cost manager processes the data , there will be multiple entries in mtl_transaction_accounts for each transaction in mtl_material_transaction.