Haha, I wonder if the person who wrote this question was just trying to slip in a trick answer. 'Parallelization in SAP Convergent Charging'? That's got nothing to do with Account Split!
I'm going with A and C as well. The parallelization in SAP Convergent Charging for a high number of contracts per customer (option D) doesn't seem to be related to the Account Split functionality.
I think the correct answers are A and C. The Account Split functionality in BRIM allows you to split an item category or BAdi implementation, as well as split counters among several business partners.
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