Min. days in arrears(acct) Vs. Line item grace periods

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Hi - Before i've decided to post this, i did looked into previous post. Most of the places it is not clearly mentioned and SAP Help is little cryptic. I hope someone over here can help me with your inputs.

Min. days in arrears(acct) Vs. Line item grace periods: First question- From previous posts, this sounds both are same. If that's the assumption, then why do we have two fields. There should be subtle difference which i couldn't understand...looking into further depth, one is talking about Account and other one is Line Item. At some place in SCN, they mentioned it should be same...for example...if arrears is 3 days...and Grace Period is 3 days...then dunning starts from 7th days...this sounds little funnnyy...if thats the case, then why don't we have just one field where they we can mention 6 days directly...i know SAP is not that stupid enough to do that mistake....

Please help me understanding...Thanks.