Counting Reason Codes can be assigned to Adjustment and Movement journals but don't appear to be fully supported. For example:

• Offset Accounts specified against Counting Reason Code are used for Counting journals but not for Adjustment/Movement journals
• Counting Reason Code Policies (to enforce mandatory use of a code) apply to Counting journals but not to Adjustment/Movement journals
• Entities for Counting journals include Counting Reason Code field but those for Adjustment/Movement journals do not

There are no doubt other bits of functionality to which the above also applies. Since the Counting Reason Code field is available within the client for all three journal types, one would expect the functionality to be consistently supported for all three journal types.