"Memo Line Set" list of values at Create Standart Memo Line page

Summary:

Which role or access decides to list all values in Memo Line Set field?

Content (required):

We have several reference sets to manage data access structure. When I assign financial admin role to a user and give access to specific reference set, user can select the assigned value in lov.

However, we have also another user that don't have reference set assignment and can select all reference sets in Memo line set field.

Could you please suggest that which definition decides to get all values in this field?

Navigation: Setup & Maintenance --> Financial --> Customer Billing --> Manage Standard Memo Lines