What is Oracle’s recommended method to define this chart of accounts?

You need to define a chart of accounts that includes an intercompany segment. Your customer plans to use segment value security rules for the Company segment.
What is Oracle’s recommended method to define this chart of accounts?
A. Define the company segment only and qualify it as both the primary balancing segment and intercompany segment.
B. Use two different value sets for the company and intercompany segment because segment value security rules are at the value set level.
C. Share the same value set for the company and intercompany segments to reduce chart of accounts maintenance.
D. Define two different charts of accounts

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