Select all that apply.

• A

  It can differ from its primary ledger by the accounting method, chart of accounts, accounting calendar, currency, and/or journal processing options

• B

  It should not be used when trying to meet local accounting requirements

• C

  It is used to main balances in a different currency only

• D

  It is an optional ledger that is linked to a primary ledger for the purpose of tracking alternative accounting

• E

  It should only be used to main balances for processing performance