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Document splitting in SAP S/4HANA results in the creation of additional financial documents (D). This feature enhances the granularity of financial reporting by enabling the assignment of financial line items to specific segments, profit centers, or other dimensions. Document splitting ensures that each transaction is fully balanced within each of these dimensions, providing a more detailed and accurate view of the financial statements at these levels. Additional logistical documents (A) are not created as a result of document splitting, as it is primarily a financial accounting process. Additional controlling documents (B) are not directly created by document splitting; however, the detailed financial information resulting from document splitting can enhance controlling and cost analysis. Additional values (C) refers to the creation of more detailed financial data within existing documents, rather than the creation of new documents.