A proof of result against the OSE (Operador de Servicios Electrónicos)'s authorization of the CPE (Comprobante de Pago Electrónico) issuance process, only issued when an invoice is approved. The CDR is the status of the signed CPE that the provider issues when it is approved or there are reservations recorded by the OSE on behalf of SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria).