For a network group of printers, I prefer type U. The reason for this? Well, when a printout is handed over to a remote print server and the user wants to cancel the print, then it can be done by their local IT support and I am not required to intervene.
Type F assumes that port 515 is free, which is sometimes not the case depending what software is running on the local PC. Also front end printing is a problem if the job that needs to print, runs at night cannot print to the PC as the PC is turned off.
Type U can also take the load off SAP if you have a local Spooler that can receive all the printing and then route it out to the other sites (I found this useful with multinational companies with sites in area that have bad telecoms)
To use type U, you need the remote print spooler IP address and the share name of the printer on the remote print spooler. (Bare in mind that if the local IT admin change the share names or spool server IP address, SAP will not be able to print anymore to the printers at the remote location)
Setting up a SAP network printer from an unix environment.
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