SAP ABAP Data Element KOARS_003 (Account Types Allowed) is used by

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#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Class	CL_REEX_CALLBACK_ACCT_STMT_FI Method: ANALYZE_NOTE_TO_PAYEE_GENERAL	Callbacks from Account Statement Transfer	RE_EX_FI	EA-FIN	EA-FIN