They have additional accounting requirements:

ABC Metal Corporation has three legal entities that share the same chart of accounts, accounting calendar, currency, subledger accounting method, and ledger processing options. They have additional accounting requirements:
1. All legal entities share the same primary ledger attributes.
2. None of the legal entities have special requirements to open and close accounting periods independent from the others.
3. All legal entities engage in intercompany accounting.
4. For month-end consolidation purposes, ABC Metal Corporation wants to keep their consolidation adjustments and elimination entries completely separate from the day-to-day transactions of their legal entities. Based on these requirements, select two considerations that are true for the accounting setup.
(Choose two.)
A. Specific balancing segment values must be assigned to each legal entity.
B. Specific balancing segment values need not be assigned to each ledger.
C. Secondary ledgers cannot be added for an additional accounting representation.
D. Intercompany accounts must be defined to use the intercompany accounting feature.

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