Account Assignment Category "2" Balance Sheet Item

Hi all,

I have experienced users using Account Assignment K, 1, A, P, V, U & F.

But i have never experienced user using Account Assignment 2 !

Can someone please tell me the logic of using this account assignment? It is where we only need to enter a Balance Sheet GL Account (Without Cost Centre).

When the user told me this, i was like "Why didnt you use K - Cost Centre?"

She said, there is no need to enter Cost Centre, that is why she used 2 - Balance Sheet Item.

Is it correct that they use Account Assignment 2 ? And why?