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Difference Between COA Neutral and COA Specific Accounting Method

I had been reading the blog entitled "Deep Dive: Accounting Flexfield Sources" since yesterday and I had confused on the meaning between COA neutral and COA Specific Accounting Method.


I would appreciate if someone can explain this to me like I'm 5 years old (eli5).


Thank you.


Blog: https://blogs.oracle.com/erp-ace/post/deep-dive-accounting-flexfield-sources

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