In which of the possible scenarios can you indicate that an account is also a statistical cost elements? There are 2 correct answer to this question.

In which of the possible scenarios can you indicate that an account is also a statistical cost elements? There are 2 correct answer to this question.
A . It is used as balance sheet account in fixed asset accounting
B . It is used a work in progress (WIP) inventory account in the material account assignment
C . It is used as special reserve balance account in fixed asset accounting
D . It is used as inventory account in the material account assignment

Answer: A,B