In the R/3 System, distinctions are made between different types of special G/L transaction. These distinctions are made according to business-related and technical factors.

On the business side, a distinction is made between:

• Bills of exchange

• Down payments

• Miscellaneous special G/L transactions, such as guarantees

On the technical side, a distinction is made between:

• Postings with a freely-definable offsetting entry. These include down payment and bill of exchange postings.

• Postings with a preset offsetting entry. These transactions are called statistical postings.

• Postings without an offsetting entry. These procedures are called noted items.