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How to derive COGS account based on Customer type

Summary:How to derive COGS account based on Customer type


Content (please ensure you mask any confidential information):

We have 200 Internal customers and 500 External customers. Based on the Customer Type Internal/ External the COGS account for each cost element is need to map. There is no mapping source exists for Customer account type for Sales Order Issue Event class. We even tried to use a DFF but no DFF attribute at customer account is available for use. This is quite strange. How can this mapping can be achieved?

Not possible to add 700(cust)*6 (cost element), records in mapping set to derive the cogs account.

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