What is evaluated to ensure proper calculation of the reclassification amounts and the relevant hedging relationship is classified and posted on the reclassification date?

What is evaluated to ensure proper calculation of the reclassification amounts and the relevant hedging relationship is classified and posted on the reclassification date?
A . Financial Transaction
B . Visibility of Spend
C . Maverick Spend
D . Spend on Catalog

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Answer: A