What are the two purposes of a secondary ledger?

What are the two purposes of a secondary ledger? (Choose two.)
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 only be used to maintain balances for processing performance.
C. It is used to main balances in a different currency only.
D. It should not be used when trying to meet local accounting requirements.
E. It is an optional ledger that is linked to a primary ledger for the purpose of tracking alternative accounting.

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