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How to hide/restict access to certain field on expense page?

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We were asked to add Tax code and account field to the expense report creation page. Nevertheless, not all business units require these fields.

Is there a way to create a drop-down with these two fields so only those who need to update these fields would open it?

Any suggestions on how can we make the view more user-friendly so those who don't need to see these fields won't see them?

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