acquis. and production cost account specification for AO90

In AO90, for Dep Area 50 and 51, B/S account determination, we have given Acquision: acquis. and production cost account and Contra account: Acquisition value account same. Is this a remmandable practice?

In any case. can you please tell me what should be the specifiations of

(1) Bal. sheet account: Acquisition and production costs

(2) Contra account: Acquisition value posting

Thank you for your help.