What is Oracle’s recommended method for doing this?

Your customer wants to create fully balanced balance sheets for the Company, Line of Business, and Product segments for both financial and management reporting.
What is Oracle’s recommended method for doing this?
A. Create three segments for the Company, Line of Business, and Product segments and qualify them as primary balancing segment, second, and third balancing segments, respectively
B. Use account hierarchies to create different hierarchies for different purposes and use those hierarchies for reporting
C. Create a segment that acts as the primary balancing segment and create values that represent a concatenation of all three business dimensions
D. Create two segments where the first segment represents the concatenation of Company and Line of Business, and then enable secondary tracking for the Product segment

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