A. It should only be used to main balances for processing performance

B. It can differ from its primary ledger by the accounting method, chart of accounts, accounting calendar, currency, and/or journal processing options

C. It is used to main balances in a different currency only

D. It is an optional ledger that is linked to a primary ledger for the purpose of tracking alternative accounting

E. It should not be used when trying to meet local accounting requirements