What is the purpose of the foreign currency effect column on the Amortization Schedule?

As you know, different types of GL Accounts need to be translated using different exchange rates. For example, assets require a historic rate, income statement accounts require an average rate and liabilities require a month-end rate. Even with these different exchange rates, the debits and credits need to balance. As a result, there is a difference that is solely due to translating from one currency to another. For a translated balance sheet this foreign currency effect would be combined with the other Cumulative Translation Adjustments due to foreign currency translations. 

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