In your SAP S/4HANA system, When does a document posted in controlling become Visible in financial accounting?

In your SAP S/4HANA system, When does a document posted in controlling become Visible in financial accounting?
A . When real-time integration is active for the company code
B . When FI account assignments (such as the segment) change
C . When document splitting is active for the company code
D . When any primary and secondary cost and revenue accounts are posted

Answer: D