According to standard NetSuite process, the P&L accounts in the adjustment period will not be considered when executing the intercompany elimination of the base period.
#553390 Intercompany Transaction posted on Adjustment Period > Run the Eliminate Intercompany Transactions task in a Non-adjustment Period > Transaction Not Eliminated. This enhancement offers the solution of Creating manual Journal entries to address this scenario.
This concludes that there is currently no solution other than creating a manual journal entry to adjust the balance, if there are additional transactions posted to income statement (P&L) accounts in the adjustment period.