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Receivables Aging by General Ledger Account Report

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We are trying to develop a new custom aging report as to ease the reconciliation and make some custom column but we are not able to match the report with the standard report logic available in oracle "Receivables Aging by General Ledger Account Report" what are the key thing to understand will it ever match if so what should we concentrate on while writing the code, we are struggling with the code as we do not know how exactly the standard report pulls the data.

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