Master data would be related to the analytical objects (projects, WBS, networks, activities, activity elements, milestones), while transactional data is primarily financial data (cost planning, budgetting, actual cost/revenue, commitments, POC/SKF, forecasting)...
There can be also some grey area in between, for example the status information you can also treat as transactional or master. Transactional would be normally recognized by the existance of the documents.
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