These are the basic descriptions for 4400, 4405, and 4321
AAI - 4400
Journal entry to credit an inventory evaluation account that
is created from the PO Receipts program (P4312) when
receipt results in on-hand quantity ending at zero, with a
remaining general ledger cost. Typically, this is the result
of a transaction reversal at a different cost than the original
transaction.
AAI – 4405
Journal entry to debit an inventory evaluation account
that is created from the PO Receipts program (P4312).
This debit occurs when receipt results in on-hand quantity
ending at zero, with a remaining general ledger cost.
Typically, this is the result of a transaction reversal at a
different cost than the original transaction.
AAI - 4321
This AAI is used by the Agreement Management module, available with release B73.2. If the specified agreement has the Write Accommodations flag set to Y, the system writes a general ledger credit entry to the Received Not Vouchered-Accommodations account.
In base JDE there is no 4133 AAI. There is a 4134 and its description is:
AAI-4134
An item balance cost change AAI that determines the inventory offset account.
Hope this helps....
Ryan