With FMDERIVE_ENHANCE or starting on EA-PS 800 for the S/4HANA the FMDERIVE will not be skipped anymore.
This means now it is possible to decide the account assignment in every line in the document.
You want to use field process_info from FMDERIVE as a help to derive the correct account assignment according to your business requirements.
KBA , PSM-FM-UP-AD , Account assignment Determination , How To
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