When an application is enabled for Intercompany accounts and contains Intercompany account data, eliminations take place as part of the consolidation process.
The intercompany elimination is done at the first common parent entity. During the intercompany elimination process, for any Intercompany account, the system moves the amount from the Intercompany account to the Plug Target account.
The Plug Target account can be an Intercompany account or non-Intercompany account. If you want to view the detail of the elimination in the individual partner in the Plug account, then the Plug account should be set as an Intercompany account. If not, all elimination details for each partner are stored in the "No Intercompany" member of the Intercompany Dimension. See Intercompany Dimension.