There is no backup of the change if you do it currently. There is a procedure you must know ahead of time to transfer inventory assets from one asset account to another. The linked accounts that you see in the Inventory & Services ledger make it seem obvious that you just switch accounts and a transaction moving the inventory assets from one account to another account should occur. Instead if you change the linked accounts in the inventory item screen, no transaction is recorded and the item begins reporting to the new asset account. If someone does this mistakenly, there is no record of when the asset account was changed. So it's very easy to screw up your balance sheet and not know when it happened.