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What is the Logic behind "Average Balances Trial Balance Report"?

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Summary:

What is the Logic behind "Average Balances Trial Balance Report", also looking "GL_TRIAL_BALANCE_AVG_RPT_PKG" package.

Content (required):

Logic for the calculation in GL_TRIAL_BALANCE_AVG_RPT_PKG package.

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

23C (11.13.23.07.0)

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

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