Opening and Closing Remarks are often used to introduce documents or add additional information to help clear things up. SAP Business One allows users to add opening remarks and closing remarks regardless the status of the documents. Go to the target document and open the context menu, and click Opening and Closing Remarks.
On the bottom right corner, users can also choose Insert Predefined Texts, which allows users to use prepared texts. The Predefined texts can be edited under Administration > Setup > General > Predefined Text.
If you are interested in using segmentation accounts to reflect the structure of the organization and increase transparency and clarity of financial reporting, please visit Segmentation Accounts in SAP Business One.