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Realized Gains and Losses on Partial Payments and Down Payments 
Use
When you post a partial payment against an invoice and the exchange rate is different from that at the time of invoicing, the system automatically determines realized gains or losses incurred.
Activities
To allow currency exchange gains or losses to be realized for partial payments, in Customizing for Financial Accounting:
For more information, see
Indicate Currency Differences for Partial Payments.