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Change of GLs in GBB-VBR

Dear Experts,

We are on SAP for more than 10 years, now we want to change  some GLs in GBB-VBR.

Please let us know will there be any impact in  existing transactions

or

what steps to follow to change the GLs

or

What precautions we need to take care

There are already couple of threads on the same but none of that provide proper solution.

Regards

ThavaMohan

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