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Welcome to the Viking tutorials with Johannes Goodman, the founder of Erecta, a Microsoft Dynamics NAV Gold Certified Partner. In this tutorial, we will focus on back reconciliations, specifically looking at the policies or clusters in the North American version of NAV. By understanding deposits, which are still used frequently in the US, we can gain a better perspective on where things are coming from. This tutorial will provide valuable insights into this important aspect of NAV functionality.