Adding new line item to Delivery

When I try to post (Add) a delivery document based on a sales order that has a line item added that did not belong to the sales order I get the following error "[OACT] No matching records found (ODBC -2028)".  Looking in the DI API documentation I see that the Document_Lines object has a mandatory AccountCode property.  How do I go about getting the appropriate account code for the added line item?  The help documentation shows some sample code (included below), which doesn't make much sense to me. 
Dim sStr As String
    Dim vRs As SAPbobsCOM.Recordset
    Dim vBOB As SAPbobsCOM.SBObob
    Dim vCH As SAPbobsCOM.ChartOfAccounts
    Set vCH = Vcmp.GetBusinessObject(oChartOfAccounts)
    Set vBOB = Vcmp.GetBusinessObject(BoBridge)
    Set vRs = Vcmp.GetBusinessObject(BoRecordset)
    Set vRs = vBOB.GetObjectKeyBySingleValue(oBusinessPartners, "CardName", "aaa", bqc_Equal)
    ' When working with segmentation use this function
    ' to find the account key in the ChartOfAccount object
    Set vRs = vBOB.GetObjectKeyBySingleValue(oChartOfAccounts, "FormatCode", "125100000100101", bqc_Equal)
    'The Recordset retrieves the value of the key (for example, sStr = _SYS00000000010).
    sStr = vRs.Fields.Item(0).Value
    'Use the sStr value to set the AccountCode
Where does the FormatCode value of "125100000100101" come from?  Why the first call to GetObjectKeyBySingleValue?  It doesn't appear the results are being used?
Any help would be greatly appreciated!
Thanks,
Jason Eiler
BTW - I'm developing with/for SAP Business One version 2004 (or 6.7 of the DI API).

Hi Jason,
First of all:
The displayed account code must be translated into the internally used code ("_SYS...") when using segmentation - when not using segemntation it is just internal code = displayed code.
The code displayed is just a sample to give you a hint in case you are already familiar with the SAP Business One application.
Therefore the sample code does not talk about where you got e.g. the value for FormatCode from ("FormatCode" is e.g. a field in table OACT where the account name with segments is (redundantly) stored without separators).
The user should know on which account he/she wants to book a line on; maybe you might want to give some help to the user by displaying a dialog with suitable - or preselected accounts?
In addition I am sure you know how to assign a string value to a string property - without explicitly writing it, right?
HTH,
Frank

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