Differences In V.23 and V23

Explain the differences in V.23 and V23
In my opinion, V23 displays the list of SD documents that are blocked for billing which includes credit blocks also (apart from header level and item level blocking reasons).
Whereas V.23, captures SD documents that are applied with billing blocks that will not include credit blocks. 

Depending on the user requirement, either one of these can be used. For example, V.23 can be used when credit memo or debit memo or returns are processed, where in users apply or by default the billing block is applied for further review.
Difference in V23 report if you select "open SD documents" or "All SD documents".
Open sales orders are orders for which delivery is not yet created. 

All sales orders will give you the list of orders for which deliveries are created.
In test system, just try with both options & check what orders you get.
What is the transaction code for list of blocked sales orders?
VKM3 is T.code for credit blocked sales orders.
Generally the T.code for incomplete SD documents is V.01
Use Tcode - V.14
It gives the list of all sales orders blocked for deliver, whatever may be the reason like credit block, delivery block etc.
TCode for Delivery Blocked Sales order is VA14L.
& TCode for Billing Blocked Sales order is V23.
You may need to check notes:
339134 - Completed' docs should not be display in SDLIEFSPE+SDFAKSPE 

397414 - Selection of SDLIEFSPE and SDFAKSPE (VA14L or V23).

See Also
Differences between VKM1 and VKM3

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