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Identify the correct statement regarding Primary Cost Element

It is the object in CO module that correspond to the expense and revenue accounts in FImodule.
It is the object in CO module that are used to record internal value flows like activityallocation, assessments and settlements.
It is the object in CO module that are used exclusively to identify internal cost flows and records revenues.
It is the object used in CO and it corresponds to a Balance Sheet Account in FI module
Verified Answer
Correct Option - a

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