The third section in the Interface Code is solely for the Sales Department Key. Generally only one department will apply to a single transaction, and because accounts receivable transactions typically do not involve cost of goods sold, accounts receivable transactions usually don’t use a GL Key in the third position. A sales department can have Inventory and Non-Inventory Keys that override all other inventory or non-inventory items. (If GL Keys are entered in the Sales Department Code, these are used. If no key is entered, the key attached to the specific stock item or non-inventory item is used).