I understand that the programs has already been charged for OH (Debit OH expenses and Credit SET office income) no? Since when we run ERP of programs in AITCV, we can see the OH charge there (except those which still has not yet charged and will do additional charge).
This mean to reverse the internal charge by Dr Income of SET office and Credit OH expenses, AITCV still has to charge Debit OH expenses and Credit Cash again. The outcome would be the same of OH in programs, no?
Except AITCV want to clean up and then record again with the new charges (which there may be some additional/adjustment of OH, if any.