You have an invoice for transport expenses for your AUCs. These expenses can be capitalized per IFRS but not in the local GAAP. What is the best way to handle this?

 A. Post the invoice to the AUCs and manage settlement per depreciation area.

 B. Post the invoice to a clearing account and clear it per ledger group (capitalize for IFRS, expense for local GAAP).

 C. Post the invoice to AUCs, and, after settlement, post a partial scrapping for the local depreciation area.

 D. Post the invoice twice: once as an expense to the local ledger group and once more to IFRS.