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It is common that a business wishes to change their Chart of Accounts (COA) in their Oracle production environment. The reason could be to support tracking of Key Business Indicators support business strategies, or to support the business growth since the original design of the current COA. The challenge is a change to a current COA in a production environment is not recommended or supported by Oracle. Changes to a COA in a production environment can have serious impacts to one's Oracle Support Agreement even to the point of nullification of the support agreement in place. Many companies struggle as they grow and acquire other companies to accommodate the variations in multiple COA's among its many businesses.
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