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From online help:
Here you can enter a number that assigns this customer to a group for statistical purposes.
The Statistics Group field can be used in connection with the Customer - Summary Aging Simp. report. Once you have divided the customers into statistics groups (by putting all the bigger customers in Group 1 and all the smaller ones in Group 2) you can select to print out information about all the customers in Statistics Group 1, for example.
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From online help: