Difference between closing and locking the WBS

Hi,
May i know what is the difference of locking vs closing WBS?
Can you state some example?
Thanks!

WBS closing: Once project is completed or no further expenses are envisaged for the WBS , it will be closed. Once closed, normally,  it is not possible to go back to lower staus, i.e  open, and post the entries.
WBS Locking : Locking is temporary blocking of entries to the WBS.

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