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Most ledger tables are protected, so they are not editable in Business Central. Microsoft simply does not allow for them to be edited or deleted for audit purposes, so you cannot use the Import Export PowerTool (even with Protected Tables = Allow Access on the Import Export PowerTool Setup page). You will need to offset these values with journal entries. This includes tables like General Ledger Entries, Job Ledger Entries, Bank Ledger Entry tables, Physical Inventory Ledger Entry, Change Log Entries.