Close Option in COA

Hi ,

In the COA - General Tab - we have a field called Close and it has 3 options.



Close



Indicate how balances should be transferred to the Closing sheet form:

- Blank – Leave the field blank to transfer the balance to the Difference field.


- Result – Select this option to update operating accounts.


- Balance – Select this option for balance accounts.


- Capital – Select this option for accounts related to cash flow forecasts and revaluation.




I am not understanding about the result , balance and captial options .



Could any one guide me about the options with an example.

Would any one help me also to understand about this functionality ?

Any sound from pioneers ?