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We are merging two different customers and we want to know what is the impact

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We are merging two different customers and we want to know what is the impact on the below mentioned points:

  1. Merged customer accounts and sites,
  2. Invoices, DM and CM pending against that customer,
  3. Receipts created but not applied,
  4. Transactions which are in Auto Invoice Tables,
  5. Refunds created but not paid.

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