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Any location marked/selected as administrative location in the "location master"  will not show under BOQ master. Location need to be marked/selected as non-administrative location. Please check location master and update

Any New Cost centre created in the system, employee must be mapped to that cost centre for any work to be performed by employee for that cost centre. Unless, setting is done to allocate all new cost centre to selected employee, this mapping to be done from "Employee cost center mapping" Menu. Please map the Employee to cost centre and then that cost centre will be visible.