When A1 cost type will be created in F3102

Hi,

I am doing some analysis to understand about cost type A1.  Can you please some one explain when A1 cost type will be created in F3102 when you have ran R31410?.

Especially I am trying to find out in below scinarios

1. WO without PO receipts when it has 26 order status here it is generating A1 cost type along with others like B1, B2, C1, C2, etc.

2. WO after PO receipts it is not generating A1 cost type in F3102 but generating all other cost types.

Here I could not able to understand why it is not generating A1 cost type entries in F3102  second scinario.