Income Statement Account Revaluation Accounting

I have a question on Income Statement Account Revaluation.

Per Oracle documentation whenever Income Statement Accounts are revalued, the resulting revaluation journals are not reversed in the next period. Here is the excerpt for reference

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"You may want to revalue income statement accounts as well. The Income Statement Accounts Rule indicates whether period-to-date (PTD) or year-to-date (YTD) method is to be used when revaluing income statement accounts.

Click the Income Statement radio buttons on the Create Revaluation page to revalue income statement accounts using PTD or YTD balances.

If you select to revalue PTD balances for income statement accounts, the process continues to appropriately revalue YTD balances for balance sheet accounts. If the range of accounts consists of both income statement and balance sheet accounts and you select PTD as an option for income statement account revaluation rule, the revaluation: