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Functionality of setting catalog at master and Organization level

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We would like to know the functionality of setting catalog at master and Organization level advantage and disadvantage. How it is affecting in downstream and where we can use the category in downstream in costing , order management, inventory , Purchasing, AR and AP example like in purchasing to derive charge account based on category mapping. please provide us any support documents.

Business requirement - We are creating Global item master and under that multiple countries inventory organizations are coming up, for that we have to take a decision whether to set the purchasing, costing, inventory catalog at org or master level.

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