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Elimination company

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Hi All ,

In the Click Organization administration > Setup > Organization > Legal entities. There is field called  Elimination company . When i go throught the help it says

When a parent company does business with one or more subsidiary companies and the parent company uses consolidated financial reporting, any transactions between the companies must be removed, or eliminated, from the financial reports. These transactions are called elimination transactions.

Assume that i have created the 3 legal entities  called   A , B , C and between these 3 legal entities transactions happened . Consolidation purpose have created one more company called D .

my question is for which company i need to place a check mark  Either A or B or C  ?


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