where cogs and revenue account are taken from

When the sales order is issued, costing runs and create accounting runs, the cogs account is taken from the organization's item setup 'cost of goods sold' account by default ? (without any sla customizations)

Also, on the AR invoicing side, the revenue account is picked up from organization item setup 'sales account' if the auto account set up for revenue account segments are set to 'Standard Lines'?

Cost Management Default Account means the cogs account is taken from inventory parameters?

we are on R 12.2.12