Because the Sales Agreements use Product as the product level and calculate actuals Automatically from Direct Orders, the historical migration must include the records needed to establish customer, product, and order relationships.
Accounts identify the customers associated with the Sales Agreements. Products identify the items represented in the product-level agreements. Orders and Order Lines provide the historical transactional quantities from which Sales Agreement actuals can be calculated after the records are correctly associated. Salesforce's Manufacturing data model places Sales Agreement, Product, Order, and Order Product information within the Sales Agreement actuals architecture.
Salesforce explicitly states that with Automatically from direct orders, actual quantities are derived from active Orders that reference the relevant Sales Agreement.
Invoices are not the source used by the standard Direct Orders actuals mode. They may be relevant to financial systems or custom actuals processing, but they are not required by this configuration.
Opportunities represent prospective sales pipeline and likewise are not required for the direct-order actuals calculation.
Therefore, the historical data design must account for Accounts, Products, Orders, and Order Lines before activating the Sales Agreements.
Study Guide references/topics: Validate and Deploy — Historical Data Migration; Sales Agreements; Direct Orders; Accounts; Products; Order Products; Actuals Calculation.