Which statements apply to a standard ledger?

In your system, you are creating a new company code that requires an additional standard ledger.

Which statements apply to a standard ledger? Note: There are 2 correct answers to this question.
A . It must be assigned to an underlying ledger.
B . It will generate additional line items in ACDOCA for non-ledger-specific postings.
C . It is always active on the system level for all company codes.
D . If asset accounting is used, a depreciation area must be assigned.

Answer: B, D