Which of the following limitations prevent you from making assignment?

In your SAP S/4HANA system, ledger group LI is assigned to a US GAAP accounting principle. You want to assign ledger group to the LI to a separate depreciation areas that posts acquisition and production cost APC) and depreciation values.

Which of the following limitations prevent you from making assignment?
A . You use the accounts approach to parallel valuation and all accounting principles are assigned to a single ledger
B . The US GAAP values need to be reported in USG-but-the company code currency is defined as L1 EU
D . One of the underlying ledgers is assigned to a fiscal year variant that has a different start/end date than the other ledgers.
E . You assign transfer of APC values only from depreciation areas to which the same accounting principle is assigned.

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Answer: D