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What are some characteristics of the material Ledger?

What are some characteristics of the material Ledger? Note: There are 3 correct answers to this question.

A.

It is mandatory in SAP S/4HANA.

B.

It must be activated per controlling area.

C.

It is used to valuate materials in different currencies.

D.

It is used to calculate the standard price.

E.

It is used to calculate different prices for material valuation.

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