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How is the "Material Account - Organization" mapping set used in Cost Management?

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Summary:

How is this mapping set used in Cost Accounting? "Material Account - Organization"

Content (required):

I've noticed this mapping set, but I have yet to find a Rule Set that uses it.

Version (include the version you are using, if applicable):

11.13.23.04.0

Code Snippet (add any code snippets that support your topic, if applicable):

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