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External commitments and accounting

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We are creating external commitments using REST API in project costing module. To create accounting for external commitments what is the recommended approach?

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We are evaluating two options.

1) Enable burdening in Projects module for external commitments and let project costing module create accounting for commitments based on project SLA and burdening.

2) Create journals directly in GL via REST API.

Please advise what is the best option? If there another option apart from two above, please suggest.

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