The AAA adjustment is unique to the 1120S as I believe it is non-applicable for partnerships/C corporation, however it also doesn't appear that these entity types are required to attach the same statements as both individual (businesses) and S corporation per the respective instruction(s) for each:

Attach a statement to the S corporation {1040} return for each tax year in
which the S corporation is applying Rev. Proc. 2021-48. Any thoughts?