$1$:$$ The SAP system is able to close the books at the end of a period by simply pressing a button.$$ Examine the bank account $($a real account$)$ and cost of goods sold $($a nominal account$)$ and find the attribute $($characteristic$)$ the system needs to know to close the books using each of these two accounts as examples.$$ Look under the Type$/$Description tab.$$ List the attribute below.