For a single line item on an Estimate, you can create an Allowance using the ellipses to the right.
To create an Allowance for multiple line items, select the line items you would like to include using the checkboxes to the left of each line item. Once selected, you can create an Allowance using the Checked Actions drop-down.
This will open up the Allowance Details window. Here you'll fill out the appropriate information and click Save.
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