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Accounting entries for 412E

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Also, we have two plants. For plant 1, split valuation is active and the accounts hitting during 412E are Inv a/c cr & Inv a/c dr. (BSX). Plant 2 does not have any split valuation and the accounts hitting during 412E are inv a/c dr (BSX) & wip a/c cr (GBB VKA). Please explain


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