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START_DATE column value is always 1st day of the month on Costing tables

Summary:

We noticed that the START_DATE column value in the CST_VU_ONHAND_VALUATIONS and CST_ATTR_ONHAND_VALUATIONS tables is always the 1st of the month. May we confirm if this means the stock on hand is as per last day of the previous month or the stock on hand at the end of 1st of the month?

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