When a new order item is registered on a customer order (COA-item), a booked amount value (BOOKAMT/CBOOKAMT) is added to the item equal to the net amount (NETAMT/CNETAMT) and is considered as booked on the date the customer order (COA) is registered. If the customer order item (COA) is forwarded to a new customer order (COA) and the quantity (QTY) or PRICE is increased, the difference between the new price / quantity compared to the original order item (source COA) will be the new booked amount (BOOKAMT/CBOOKAMT) on the new customer order item (COA) and will be considered as booked on the date the new customer order (COA) is registered.


If the customer order item (COA) is forwarded to a new customer order (COA) and quantity (QTY) or PRICE is reduced, it will be the opposite of the previous point, and one ends up with a negative booked amount value (BOOKAMT/CBOOKAMT) on the date the new customer order (COA) is registered. The same if the customer order item (COA) is canceled, the booked amount (BOOKAMT/CBOOKAMT) becomes a negative value that is considered as ‘negative’ booking on the date the new customer order (COA) is registered as cancelled.

Note: If a customer order (COA) is forwarded to a new customer order and the customer account is changed, the booking amount does not change on the original customer account as long as the value on the order line is the same. 

In this scenario, one can say that the booking is left on the wrong customer, - but the total booking in the database is correct. 
If one needs to see the booking customer for customer, do not change the customer account on an existing customer order (COA), but instead cancel it and create a new customer order (COA) on the correct customer account.