Which are mandatory attributes, when you create an operating concern with costing-based and account-based CO-PA? There are TWO correct answers for this question

Which are mandatory attributes, when you create an operating concern with costing-based and account-based CO-PA? There are TWO correct answers for this question
A . Fiscal year variant
B . Company code currency in costing-based CO-PA
C . Second period type
D . Operating Concern Currency

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Answer: A,D