In the Sales and Distribution (SD) enterprise structure of SAP, the following statements apply: A sales organization can only be assigned to one company code (B): This establishes a clear legal and accounting relationship between sales activities and the company code's financial records. A distribution channel can be assigned to many sales organizations (D): This allows a company to use the same distribution channel (e.g., retail, wholesale) across different sales organizations, providing flexibility in how products and services are distributed to the market. A division can be assigned to more than one sales organization (E): Divisions represent product lines or groups of products, and they can be marketed through multiple sales organizations to cover different geographic regions or market segments. The statement that a division can only be assigned to one sales organization (A) is incorrect; divisions are designed to be flexible and can be used by multiple sales organizations. The idea that a sales organization can be assigned to more than one company code (C) is not supported in SAP, as the relationship between a sales organization and a company code is meant to be exclusive to ensure clear financial reporting and legal responsibilities.