Expenses Included In Valuation - MGL

1

I am a new beginner for ERPNext.

What is “Expenses Included In Valuation”? When be there this account?

2

https://erpnext.org/search_docs?q=Expenses+Included+In+Valuation

3

Dear Sir:

Is “Expenses Included In Valuation” same as “unrealized exchange gain or lose”? If not, when will I book this account?