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What do you do in MDG-F to acheive an Account Type S in S/4

There are only two types of accounts in MDG - one is P&L the other BS. But there are 4 account types in S/4. Account type P for Primary cost are achieved by adding first an account record in MDG then a cost element record. But we can figure out how to get an account type 'S' ion S/4 based on our actions in MDG.

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