Which activities are supported by the regrouping program of receivables and payable’s?

Which activities are supported by the regrouping program of receivables and payable’s?
A . Regrouping and clearing open items for affiliated companies on customers and vendors
B . Regrouping receivables and payable’s by their remaining life
C . Regrouping of receivables and payable’s to accrual earnings or expense
D . Regrouping open items based on changed reconciliation accounts

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Answer: B,D