How is this handled in new Asset Accounting using an accounts approach in SAP S/4HANA?

The classic Asset Accounting posts acquisitions and retirements for a second accounting principle to an extra offset account in the account approach.

How is this handled in new Asset Accounting using an accounts approach in SAP S/4HANA?
A . There is no need to use such offset accounts anymore because of real-time postings
B . The extra offset account has to be used as in the classic Asset Accounting
C . The accounts approach must be replaced because the ledger approach is the only valid option
D . The extra offset account is obsolete and will be replaced by the technical clearing account

Answer: D