SHIP IN PLACE is sales billed to customers prior to delivery and held by the seller (also: "bill and hold" or "bill in place" sales).
OPERATING TRANSFER specifically identifies the transfer of resources from one fund/account to another made to support the normal level of operations of the receiving fund/account.
MEMOS written records supporting journal entries. Credit memos support credits, while debit memos support debit entries. See Memo Entry.
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