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If DocumentLine is a handling cost, meaning DocumentLine.handlingCostCode is set. Accrual Profit/ Loss Account from the related Handling Cost Code account is used.

If DocumentLine has no variousText, portCostCode or handlingCostCode.variousText is null DocumentLine.portCostCode is null and DocumentLine.handlingCostCode is null. Accrual Profit/ Loss Account from the related Account is used.

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