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In some situations you may want to combine two records. For example, you may have records in your cards list for two suppliers who have merged their operations. Or you may have separate accounts for two departments whose sales figures you now want to combine.
When you combine two records, you identify one as the primary record and the other as the secondary record. The primary record becomes the owner of all the transaction details (transactions, jobs, history, and so on) currently linked to the secondary record and the secondary record is deleted.