What can we say about Internal Orders?

What can we say about Internal Orders? (4)
(Note: we can have more than one correct sentence. Please select the sentences you think they are correct)
A. They can be used as internal cost objects.
B. They can be settled to another cost objects.
C. They can be real or statistical.
D. They must have an associated order type.
E. They cannot be organized by groups.

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