Explanation/Reference:
B: These are planning applications, not reporting applications.
C: An approval unit is the basic unit for preparing, annotating, reviewing, and approving plan data.
Approval units are combinations of scenario, version, and entity or part of an entity. You can have one scenario/version combination per approval unit. Scenarios and versions are the basis of the review cycle.
Approval units submit planning data for a scenario and version.
Incorrect Answers:
D: Oracle supports the creation of business rules written in the Groovy scripting language. Groovy business rules allow you to design sophisticated rules that solve use cases that normal business rules can't solve; for example, rules to prevent users from saving data on forms if the data value is above a predefined threshold.
References: Oracle Cloud, Administering Planning for Oracle Planning and Budgeting Cloud, page 17-124