Shipped goods account in 9.2

Hello

I am doing account G/L Account determination. In the Inventory Tab i find Shipped Goods Account. What drawer should it be ? Is it override in another setting ? Is a clearing account ? What SBO documents used it ?

before i used a SAP Document  (GL Account Determinations.PDF) that said all that information about each of the accounts in G/L Account determination but have not seen it updated to 9.2. Has anyone the latest version ?

Kind Regards

Héctor