Azurerm_subscription - updating EA Billing Account ID

Need Guidance on the expected behavior.

We have a bunch of Azure subscriptions with some resources and Management Groups created using using the azurerm_subscription provider under an existing EA Enrollment Account/Billing Account using variables sourced as data. If we change this Enrollment Account/Billing Account variables value and re-apply the module, do you know if this is going to destroy and recreate subscriptions and resources or this will simply check to move the subscription to this new enrollment account? And if the transfer is executed by MS and all these new enrollment accounts and subscription will be automatic.