[Organizational Structures] A business Area is:
A. The legal unit of consolidation to which company codes is assigned.
B. Identifies an independent organizational structure within a company, which includes all functions, required for internal cost and revenue accounting.
C. The organization entity for which balance sheets as well as profit & loss statements can be executed across company codes covering a companys main areas of operation.
D. The smallest organization unit for which a complete self-contained set of books can be executed