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Why can I reclassify an asset from its default category (XXXXXXXX.31408) of a non-tracked expensed asset to a depreciating capital asset?

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Why can I reclassify an asset from its default category (XXXXXXXX.31408) of a non-tracked expensed asset to a depreciating capital asset?

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Assets with a cost under the threshold of $25,000 are expensed in the current period (Month). These assets may be assigned to the under threshold/trackable category (Personal 31409, Real 32011) to retain them in DELPHI and still allow them to be immediately expensed.

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