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Difference between incoming (recieve) and incoming (accepted)

Question / Problem

What is the difference between Incoming (recieve) and Incoming (accepted) in the rules section of the Exchange Server Toolbox?

Answer / Solution

Incoming (recieve) means that the email is currently incoming and has not yet been processed. It can still be rejected at this point allowing for the rule action "Refuse Mail". This means that your Exchange Server will refuse to accept the email.
Since the emails have not yet been accepted by the Exchange Server they cannot be modified by rules. Any rule to modify the email in any way has to be created in the Incoming (accepted) rules.

Incoming (accepted) means that the email has already been accepted by your Exchange Server. It can no longer be rejected and thus the rule action "Refuse Mail" is no longer available.