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Points to be considered when adding a new GL account

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Need to add a new GL account in new fiscal year to report some community donations.

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We have been alive for two years and have three BUs. Currently we have all community donations mixed in one GL account. We want to add a new GL account to one of the BUs and report some donations separately. I'd like to know if your company has added new GL accounts, key points need to be considered, impact to account allocations, or mistakes to avoid. Thank You.

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