How do you map a counter replacement in SAP S/4HANA Asset Management?

How do you map a counter replacement in SAP S/4HANA Asset Management?
A . Replace the defective piece of equipment to which a counter is assigned.
B. Create a new measurement document marked as a counter replacement.
C. Create a new measurement document and assign a valuation code for counter replacement.
D. Deactivate the current counter and create a new counter.

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Answer: B