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Help me create an empty client for practice

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Dear everyone,

We have a system (DEV-QAS-PRD) made by our partner consultant, it's working fine. Now, we want to learn to create new corporation (new company code, new chart of account,...). I think we must create new client (150) with client role Customizing and then copy from client 001 to 150, Is this true? Is there valid 2 Customizing client on DEV? Is current system effected when we made changes on 150? Thank for your help.


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