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What is significance of Receipt Accounting role

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Summary:

What is significance of Receipt Accounting role. We were not able to view Review Receipt Accounting distributions using this role and required data access set.

And we see Cost Accountant have all privileges that Receipt Accounting have.

Also with Cost Accountant Role with Security context at Cost org and Business Unit, we are able to run all Receipt Accounting activities.

So what is the importance of Receipt Accounting Role and how can we use this role alone

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