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Impact of not releasing budget at last stage CJ20N or CJ32

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hi all,

i have a question on what is the impact of not releasing budget at the very last step by using t-code (CJ20N or CJ32) at project level. Reason being is the i saw users are always forgotten to perform the last step and they stopped at the CJ37 (distribute budget at project level). However, as i check internally, it seems no impact in PO or invoice creation when the budget were distributed but not released. So, does it means it is a unnecessary step?

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