transformation between two formulations of the mincost flow problem
I would say that 3. is a special case of 2. instead but it is a point of view.

On 3., you can create a new node "source" which has edges to every supply nodes (b(v) > 0). These edges have cost 0 and capacity b(v).

Then you create a new node "sink" which has edges from every demand node. These edges have cost 0 and capacity -b(v).

All this replaces the b(v) values which are not needed anymore.