Parameter MV_CT281CP = .T.  checks whether to use counter-entry in the entry

When an apportionment was registered in routine CTBA270, some entities were not entered. For example: Account, Cost Center, Item and Value Class. It checks the data in Accounting Transactions

of origin, to generate New Entries through routine CTBA281.

Apportionment Register (CTBA270)

In the apportionment below, no ACCOUNT was entered in counter-entry 

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Accounting Transactions (CTBA102) → ORIGIN

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Routine CTBA281 

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Transactions generated after running routine ctba281 BATCH 282

Note that, as the offset account was not found in the apportionment, they entered the values that originated the transactions, that is, in account 001LH001