The reason for the document level allowance or charge, expressed as a code.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
95
Business terms
IBT-098, IBT-105
Code lists
Allowance reason codes (UNCL5189 subset), Charge reason code (UNCL7161)