Okay, let's think this through. The assessment cycle in Controlling should be all about accuracy, so I'm going to guess C. Transferring both primary and secondary costs seems like the way to go.
Ha! I bet the exam writers are trying to trick us with this one. I'm going to go with D - they use the original cost element during transfer. That just sounds more like something they'd do in Controlling.
Hmm, I'm not sure about this one. I think B might be the correct answer, since the assessment cycle should only involve primary costs, right? But I could be wrong, this stuff can get pretty complex.
I'm not sure about the other correct answer, but I think using a secondary cost element during transfer is also unique to assessment cycles in Controlling.
Wow, this question really tests my knowledge of the assessment cycle in Controlling. I'm going to go with C - they transfer both primary and secondary costs. Seems like the logical answer to me.
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