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Manual Accruals and Manual Payment in rebates

Hi,

what is the difference between manual accurals and manual payment in a rebate scenario.

1)can someone explain a functional scenario.

2) also iam aware that a credit memo request and then a credit memo is made in case of a manual payment.

what document type(debit memo request or credit memo req) is made in case of a manual accrual and why ?

regards

sachin

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