In Xero, some accounts have been locked and run automatically. For example, the GST account may be locked. Locked accounts in Xero avoid manual interference, but also mean that Common Ledger cannot push the journals through. As a solution, Common Ledger have created Provisional Accounts, which are exact replicas of the locked accounts. This means that a GST account in Xero, is the same as a GST (Provisional) account in Common Ledger. Provisional accounts allow Common Ledger to push the journals through, and keep the data flowing.