How the AR guarentee invoice type accounting should be?

Dear guru,

I understand Guarentee invoice balance will be deducted when AR invoice generated, and it will show adjustment.

So for guarentee,

Created:

Dr AR

Cr Revenue

Invoice applied:

Dr Adjustment

Cr AR.

How to clear the balance if there are some remaining in commitment balance?

What is the account should be for setup the deposit? Should it be actual AR / Revenue account?

Thank you.

Regards,

Charley