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How does FCCS_mvmts_Disposals calculation work?

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For our entity hierarchy, one entity moved from 1 parent to another from Nov to Dec and from Dec, it needs to roll up in the new parent 100%. When I change the ownership percentage to 0 in old parent and make it 100 to new parent, FCCS_mvmts_disposals is getting calculated. I want to understand the calculation that is happening at beck end.

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