For which objects can you activate derivation of profitability characteristics for G/L line items, without profitability segment'?

For which objects can you activate derivation of profitability characteristics for G/L line items, without profitability segment’?

You are using SAP S/4HANA with account-based profitability analysis.

For which objects can you activate derivation of profitability characteristics for G/L line items, without profitability segment’?
A . Materials
B . Fixed assets
C . Suppliers
D . Production orders

Answer: D