In the former case, yes, not the latter. Real-life scenario: You have a supplier doing both staff outsourcing and material supplies, you have two outstanding invoices in each of those categories, your pending payments in those are tracked separately (for whatever reason), and you do a single bank payment for both.

Anyway, this is just a simple example, but an invoice with VAT on it is IMO the most common example. Or, another one my software support: A bank transaction with embedded banking fees. Some do separate fees, not all. Currency conversion fees are another example.