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Why can some column sets be viewed/used with different sets of books and others cannot?

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Why can some column sets be viewed/used with different sets of books and others cannot?

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If account assignments have been defined in the column set, then that column set is only available to sets of books that use that same chart of accounts. If there are no account assignments in them, and the same chart of accounts (accounting flexfield structure) is used between sets of books, then they should be available to all of those sets of books.

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