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XREF1(Reference Key1) and XREF2(Reference Key2) in FBl5N report

what is the significance of XREF1(Reference Key1) and XREF2(Reference Key2) in FBl5N report. In my report I can see profit center being populated in most of the Reference Key2 values. But in some they are missing. So I want to know the significance of them, and how they are mapped. Please help me out.

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