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Reference: Column definitions in Financial Reporting - Business Central | Microsoft Learn

Column Layout Options


Column No. –  optional, but highly recommended if need to use for calculate (e.g. Column for Total calculated by Column 1 to Column 12)  

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Amount Type :  Net Amount, Debit Amount and Credit Amount.  Generally, use Net Amount almost all the time.

Refer

Business Unit Totaling acts like a bonus dimension when producing consolidated financial statements from more than one company, designating a unique business unit per company.

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