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| German | English |
| externer Debitor | external customer (An outside organization or individual that submits a sales order for goods or services) |
| Intercompany-Debitor | intercompany customer (An internal company that acts as a customer to another internal company. When a company does not satisfy an original sales order, that company becomes an intercompany customer when it directs a purchase order to another internal company to satisfy the original sales order) |