GL Account for revaluation

Hi Experts,

We do revaluation of Asset in ABAW. I am aware of this process.

There are 2 scenarios.

1. Use of revaluation reserve. In this we assign GL account in AO90 . field is 'Offsetting Account: Revaluation APC". we have to assign GL here and this is balance sheet account.

2. Expense out or Gain : now question is where to assign GL account for this scenario. mean when you are revaluating in P&L account where to assign GL in AO90. and which transaction to use for the revaluation posting

Please guide.

Regards

Zunaid