This is a virtual operation that is created while matching orders and emitted for the purpose of accurately tracking account history, accelerating a reindex.
[ 4,{ "fee": { "amount": 0, "asset_id": "1.3.0" }, "order_id": "0.0.0", "account_id": "1.2.0", "pays": { "amount": 0, "asset_id": "1.3.0" }, "receives": { "amount": 0, "asset_id": "1.3.0" } } ]