General Ledger - EBS (MOSC)

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Public Sector use of Secondary Ledger in R12

in General Ledger - EBS (MOSC) Question
 I have a public sector question.  I am implementing R12 and was wandering how or if people are using the secondary ledger?  I typically set the primary ledger as accrual encumbrance and have the ledger booked on a budgetary accrual basis in AP and AR, making year end adjustments for CAFR statements.
Thanks

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