Which statements regarding Material Valuation are accurate?

The choice stating that the statistical moving average price is disabled for new installations is accurate because, in the context of SAP S/4HANA, the approach to material valuation has evolved. New installations are typically configured to use standard pricing methods, and statistical moving average prices are not actively supported as they were in previous SAP systems. This aligns with SAP's shift towards a more efficient, streamlined approach to managing material valuations and promotes the use of actual cost accounting.

The other statements do not hold true within the framework of current SAP functionalities or practices. For instance, having a Material Ledger is not mandatory for material management, as there are alternative valuation methods that can be utilized depending on company policy. The statement regarding statistical moving average prices being available in S/4HANA reflects a capability that may not be the default setup for all users, especially those in new installations. Lastly, while the Material Ledger is indeed a powerful tool, it is not enforced universally across all conversion scenarios, as organizations can choose how they implement their financial and inventory management strategies.