Which of the rule specifies how the hedged item and the hedging transaction are valuated before designation, during designation, during the term, and during dedesignation of the hedging relationship?

Which of the rule specifies how the hedged item and the hedging transaction are valuated before designation, during designation, during the term, and during dedesignation of the hedging relationship?
A . SAP Process Integration
B . Update the line item text
C . Requests for quotation
D . Hedge accounting rule

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Answer: D