Which of the following statements about commitments management are correct?

Which of the following statements about commitments management are correct?
A . Commitment values can exceed planned costs.
B . Commitments lead to actual costs as a result of various business transactions.
C . Commitments are contractual obligations that are entered in accounting.
D . Commitments are used to update and monitor resources that are required for external procurement.
E . Commitment data is built up when the scheduled order resources are valuated.

Answer: A,B,D,E