When a receipt is moved from one folder to another, the Date Created of the receipt is updated to the current date/time. I would expect the Last Modified date might change, but not the Date Created. I could also make a case for the Last Modified date NOT changing (the row doesn't change, just it's location), but feel less strongly about that. What is the point of having a Date Created if it changes?
How to replicate: Select any row in any folder. Note the Date Created of the row. Move the row to ANY other folder. Now review the Date Created of the row just moved and it will contain the current date/time
I am using V4 SP2 (4.5.2_182)
