Why can’t I select an Expense Account in a Manufacturing Cost Template?

In Zoho ERP, during manufacturing, the specified costs are added to the value of the Finished Goods inventory and are not recognized as expenses. Since the specified account is credited during the manufacturing process, only liability accounts can be used. Expense accounts cannot be selected because they are recognized only when the finished goods are sold through the Cost of Goods Sold (COGS).

Example: If ₹100 is spent on electricity to manufacture a table, that ₹100 is added to the cost of the table. It is recognized as an expense only when the table is sold (through COGS), not during the manufacturing process