It is a price configuration (Price Source + Markup) per offer, which is applied to a particular offer. Use the "Create New" button.
1. In Seller view, Special Price can be found the following way:
Select "Catalog" → "Customer Prices" → "Create New" → Select Price Type "Offer":
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2. In Customer view, "Special (Offer) Price" can be adjusted the following way:
Go to "Select Organizations" → select the Organization by clicking on its "Profile" → select "Edit Prices" → choose "Create new":
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