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How to create a generic user entity for cost allocation?

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There is no delivered user entity for cost allocation, and we need to create from "Generate FlexField Database Items".

Is there a way to generate a generic user entity for cost allocation? \

If we can remove the code -> AND kfs.structure_code = &U1 from data model.

So we can use it in a global extract. As we need to create a global extract to list out cost center for 200++ countries.

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