When and Why is the 'Acquisition Cost Write Off' Event Generated in Costing? (Doc ID 2215054.1)

Are the accounting entries correct in the below examples provided in the Oracle note#2215054.1

1. Inventory Valuation is hit when there is no depletion.

2. In case of partial depletion, Inventory Write-Off is hit for the quantity depleted and Inventory Valuation is hit for the quantity remaining.

3. Inventory Write-Off is hit when there is full depletion.

For example,  received 100 Ea of an item at $10 each, and due to a price change on the PO, Acquisition Cost Adjustment transaction is created in costing to propagate the changed price to the item cost to $11. There are three possible cases that could happen during this event.