Your customer wants you to restrict the values of Receivables Transaction Type for their three business units. You created three reference data sets for each business unit. However, the user is still able to see the values in the Transaction Type list of values which are not defined in the business unit data set.
What is the reason for this behavior? 

Reference Data Sets cannot be used uniquely across business units. They can only be used at the Legal Entity level. 

The user is seeing the values defined in the common set. The values should be removed from the common set. 

The user has multiple Business Unit Roles and, therefore, is able to see additional values. 

Receivables Transaction Types are common across business units.