You have to read my document about default.lgf - the script works differently!
Read about sign conversion!
SignedData_Result = if(Result.ACCTYPE=INC,LEQ, -1, 1) * Function(if(Argument1.ACCTYPE=INC,LEQ, -1, 1) * SignedData_Argument1, if(Argument2.ACCTYPE=INC,LEQ, -1, 1) * SignedData_Argument2, ...)
That's the reason why I told you to test on the EXP type accounts!
Your script is correct for DM package, but for default.lgf it has to be like:
*XDIM_MEMBERSET CATEGORY = Actual_IFRS
*XDIM_MEMBERSET ENTITY = CSO
*XDIM_MEMBERSET AUDITTRAIL = Journal_Entries
*WHEN ACCOUNT.ACCTYPE
*IS "INC"
*REC(FACTOR=-1,ACCOUNT="000210000201") // -1!!!!
*IS "EXP"
*REC(FACTOR=1,ACCOUNT="000210000201")
*ENDWHEN
Or the opposite depending on ACCTYPE of 000210000201!
What is the ACCTYPE of 000210000201?