Which of the following can be used as splitting criteria when creating an invoice?

When creating an invoice in the SAP system, the splitting criteria determine how the invoice is divided into multiple line items based on specific conditions. The sales order number serves as a unique identifier for each transaction and is critical in the invoicing process. By using the sales order number as a splitting criterion, the system can group related items from the same order together in the invoice, which enhances organization and clarity, especially in cases where a single invoice might need to reflect multiple sales orders.

In contrast, while account groups, terms of payment, and payer information are also important in the invoicing process, they do not serve directly as splitting criteria in the same functional context as the sales order number. Keeping the sales order number as a basis for differentiation ensures that invoices accurately represent the transactions linked with specific sales orders, which is important for both reporting and operational purposes.