Stipulate that an expenditures FM account assignment should only participate in either revenues increasing the budget or in unilateral or reciprocal cover eligibility.
Use
If you make this stipulation, then the appropriate checks during the definition of rules for revenues increasing the budget ensure that no rules for revenues increasing the budget can be defined for an expenditures FM account assignment subject to cover, for which a rule for unilateral or reciprocal cover eligibility has already been defined. Likewise, if an expenditures FM account assignment already has a rule for unilateral or reciprocal cover eligibility defined for it, this account assignment can no longer be assigned to a revenues FM account assignment in the rule maintenance for revenues increasing the budget.
Hierarchy 
SAP_FIN (Software Component) SAP_FIN
FI-FM (Application Component) Funds Management
FMOV_CORE (Package) Cover Eligibility and Collective Expenditure Core Objects
Basic Data 
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Further Characteristics 
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