ABC.com has three companies in Canada, two companies in the United States, two companies in Singapore, and one company in Belgium. All the companies, except for one in Canada, have the same fiscal…

ABC.com has three companies in Canada, two companies in the United States, two companies in Singapore, and one company in Belgium. All the companies, except for one in Canada, have the same fiscal year-end calendar. ABC Enterprise wants to use a common chart of accounts structure globally and set up each company as a balancing segment value. What is the minimum number of sets of books that should be defined?