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

Ref:https://docs.oracle.com/en/cloud/saas/project-portfolio-management/19b/oapjc/process-project-co st-transactions.html#OAPJC284872

What's a borrowed and lent processing method?

A method of processing cross-charge transactions that generates accounting entries to share revenue or transfer costs from theprovider organization to the receiver organization within a legal entity.An internal invoice isn't created but costs or revenue are sharedbased on the transfer price rules.This method provides a financial view of the performance of an organization.