In general, corresponding items are items that have the same Name in both dictionaries. The labels can be different. Items don't have to be in a record type with same name. Items from a single record type (MAX = 1) can be moved to a different single record type or a multiple record type (MAX > 1).
There are some exceptions:
- Items with the same name in different levels are not moved.
- Items with the same name in two different multiple record types are not moved.