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Which P&L GL should not be created as Cost Element

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Hi,

 

I would like to know what are all the P&L GL accounts which should NOT be created as cost element and reason for the same.

 

I know GL like COGS,WIP should not be created as Cost element.  However I would like to know list of those GL with exact reason for each one of them.

 

BR

Karthikeyan G


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