ABDL (Accounting Based Document Lapse) documents are created to lapse the accounting-based encumbrance document, primarily GAE in CORE. Basically, if there is any remaining balance in a GAE document and you selected the GAE to be lapsed in the RLPSD table, an ABDL document will be created from the year end lapse job to liquidate any remaining balance of the GAE. Most GAE encumbrances do not and cannot roll, and require ABDL's to close them out.
If there are any coding errors in the ABDL, it will not be finalized and will be listed in the Lapse Exception report found on the Fiscal Year End Job Aid page under the Post Lapse/Roll section. You need to fix the errors and then approve the document through department workflow.