Payable invoice: multiple lines each one with one distribution vs multiple distribution in one line

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Hello,

I am trying the understand the implication and difference for following:

Entering a invoice:

1. Multiple invoice lines. Each line with one distribution.
2. One invoice line: under manage distribution. there are multiple lines.

I am assuming both 1 and 2 achieve that one invoice has difference distributions. But what's the implication here choose one over another for accounting and functionality perspectives?

Thanks,

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