How to create dummy wbs elements

Hi,
for annual closing i have to make some dummy WBS elements to transfer the balance from existing ones.
What is difference between original wbs elements and dummy ones.
Or they are just the same configurationwise.

There is no true dummy WBS like a dummy profit center. It is project master data and set up determines what it will do and not do. They are the same config wise. FYI there is a carryforward function that can be used at eoy.
pls assign points to say thanks.

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