Select two correct statements for the management segment qualifier in Oracle General Ledger. (Choose two.)

Select two correct statements for the management segment qualifier in Oracle General Ledger. (Choose two.)
A. The management segment can be a balancing segment.
B. The management segment can be a natural account segment.
C. The management segment cannot be an intercompany segment.
D. This segment qualifier is used for management reporting and analysis.
E. Data access sets cannot limit access to specific management segment values.

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