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It looks like that if multi-currency is enabled, DatedConversionRate object is created even if ACM is not enabled. Is there some other way to check whether ACM is enabled?

Sorry for creating a new question for this but I am unable to comment on the previous question

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If DatedConversionRate object is created without ACM being enable, I assume it wouldn't contain any records per se. So you might want to query on it and then check if it contains any records.

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