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ICR Process 02 GL account

Hi all

I cannot see any documents for process 02, How should be customizing master data account???

if an account have activated "open item management" should appear in process 03.

If an account doesn`t have activated "open item management" should be appear in process 02

How do the system know when to use what process??

Im a little confused, because I cannot continue with the customizing ICR.

thanks in advance

best regards

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