It is the difference of the pending items...Pending items could be a profit or a amount due...when its amount due, it should be posted as a liabilities in the balance sheet & when its an income, it should be posed in the profit and loss acct. credit side....its mostly decided by the accounts dept. There are certain group assigned for the difference of the pending items and that groups are called as tolerance group...For eg. tolerance group 100
tolerance group 150
tolerance group 200 etc.
Its path in sap is spro-financial accounting-general ledger accting-business transaction-open item cleanary-clearing difference- open item for tolerance group
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