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Is there a process to convert Leads to Accounts?

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Summary:

Currently our Leads are qualified and converted to Opportunities. But we want to check the possibility of converting Leads in to an Account since our new Sales VP is exploring a new process to follow.

Is this possible?

Content (required):

Exploring the possibility of converting Leads into Accounts. New Sales VP idea is Lead will be converted to an account if the Lead is more attractive and financially feasible. Can we define a process like that?

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