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Why doesn the booksClosed element show up in CSV and TSV report formats?

csv element formats report tsv
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Why doesn the booksClosed element show up in CSV and TSV report formats?

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The header information in CSV and TSV reports will include a warning message if the current books closed date for the account is earlier than the report end date. If the warning message is included in the report, the data for the report is considered incomplete. If the warning message is not included in the report, the data for the report is considered complete.

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