The deferral method determines whether and how account entries will be transferred to the new financial year. There are four possible deferral methods: None, Balance, Detail, Unreconciled.

None -- Nothing will be transferred (typically P&L accounts)
Balance -- Account balance will be transferred (typically Balance Sheet accounts)
Detail -- All entries are transferred, also reconciled entries
Unreconciled -- Only entries that are not reconciled on the first day of the new financial year will be transferred (typically receivable and payable).

Opening balance Journal has default debit & default credit account So i want to know that what is the deferral method of debit & credit account of Opening Balance Journal

Thanks