A company code is:(1)

A company code is:(1)
A. an independent accounting entity (the smallest organization element for which a complete self- contained set of accounts can be drawn up).
B. an organizational unit in an enterprise that represents a closed system used for cost accounting purposes.
C. an organizational unit that provides an additional evaluation level for the purpose of segment reporting, for example.
D. a dependent accounting entity, according to Fiscal Year.
E. the highest level in the R/3 system hierarchy.

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