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Mapping sets in Costing

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Hi ,

In oracle fusion/cloud application, There are accounts in mapping sets like Inventory Accrual account - Organization, Expense Accrual Account - Organization level, Receiving inspection account etc. which are available both in Scope of Cost Management and Receipt accounting.

What is the idea behind the same Mapping set in both scope of Cost Management and Receipt accounting? Which one needs to be entered or both needs to be entered?

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