Option D sounds like the winner to me. It's the only one that specifically mentions 'a controlling area', which seems to be the key element in a single cost center standard hierarchy.
Hmm, this is a tricky one. I was initially leaning towards B, but I think D is the better option. Gotta love these accounting questions, they really keep you on your toes!
I was a bit confused between options C and D, but after thinking it through, I believe D is the right choice. It's a structure for all cost centers within a controlling area.
I think option D is the correct answer here. A single cost center standard hierarchy is a structure that all the cost centers within a controlling area are assigned to.
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