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Take purchases - you could order in the units you are comfortable with, and you receive goods in a different unit - for e.g., order in Pcs, receive in KG's. Similarly you could record sales in the units that your customer is comfortable with. The flexibility of this 'compound' unit of measures is to ensure that Tally.ERP 9 does not get in the way of your way of working. Like in the case of multi-currency, every quantity field is inherently multi-unit ready.