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How do you import banking records? I have created a customer with a bank account but I can't find where this bank is actually stored. For example:

Customer A has created bank account with Bank of America. Where now is Bank of America stored? Is Bank of America always going to be associated with Customer A? Many different customers have the same bank and it seems unreasonable to expect to create a new Bank of America for every single customer using that same bank. It would seem

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No you don't have to creat same bank every time. you can select the created bank "Bank of America" each time if a customer have this same bank.

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In dabatase there is table res_bank wich holds bank info (unique bank records...example: Bank of America )
then when you assign bank acc no to a partner it is written in res_partner_bank 
(most of bank related data is duplicated, but in this table is stored actual bank acc numbers for each partner)

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