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clearing account code FR3

hi,

1) may i know what tcode i can see the custom clearing or freight clearing account posted during GR? If obyc, then what is the transaction code column? for example, custom clearing FR3, I do not see FR3 in M/06. so where is the link for FR3?

2) account key used in FTXP is for tax only and not use for condition type, correct?

thanks

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