Hello Alicia,
It is not SAP system that decides on the posting rules. Posting rules are setup by consultants that probably know what they do, based on business requirements.
Result Analysis can post both BS and P&L accounts, so that depends exclusively on system configuration. Not every P&L account needs to have a cost element, and that is a common mistake when it comes to RA postings into FI-GL.
Sorry, but I refuse to look into the figures.
Regards,
Paulo