Which two statements are true about the cross-charge method, Borrowed and Lent?

Which two statements are true about the cross-charge method, Borrowed and Lent?
A. Costs or revenue are shared based on transfer price rules with this method.
B. You must set up the contract business unit to use this method.
C. This method creates a formal internal invoice.
D. This method creates accounting entries that move an amount equal to the transfer price between the provider and receiver organizations within a legal entity.

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