What is the difference between the ledger approach and the accounts approach to parallel caluation in Asset Accounting?

Asset Accounting

What is the difference between the ledger approach and the accounts approach to parallel caluation in Asset Accounting? Note: There are 1 correct answers to this question.
A . In the accounts approach, you assign a separate set of accounts for each accounting principle, unlike the ledger approach.
B . In the leger approach, you maintain additional depreciation areas to post the delta valuation of each accouting principle, unlike the accounts approach.
C . In the accounts approach, you define a technical clearing account for integrated asset acquisitions, unlike the ledger approach.
D . In the ledger approach, you assign a ledger group to every depreciation area, unlike the account approach.

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Answer: A