If Sample Company 1230LAP has an intercompany balance with sample company PQR, when is the balance eliminated, assuming that consolidation rules have not been enabled in Application Settings? 

Answer options:

A. All eliminations occur within the uppermost member on each of the entity dimension hierarchies.
B. Eliminations occur in the [Elimination] value members of the children of the first common parent entity.
C. Eliminations occur in the [Elimination] value members of the children of the first common parent account.
D. If the consolidation rule in Application Settings is not enabled, the intercompany accounts do not eliminate.

B