A. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.

B. It can help you understand true margins and value added by internal business units through the internal supply chain.

C. It is only used when you do not need to maintain an arm's length relationship.

D. It can help you with consolidated financial reporting.

E. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.