Period Close Reconciliation Report discrepancies

Hi All,

When Period close Reconciliation Report is ran i got discrepancy value in negative for particular org. The accounted value column in the report for some items is negative.

How and in which table i need to find this accounted value came from? What is the reason and how to avoid this negative accounted value when period close reconciliation report is ran?

Are there any transactions that needs to be processed to avoid the negative accounted value in above report for some items? I can also see in Pending Transactions form Resolution required tabs are zero for DEC 24 month.