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subsequent introduction of an additonal ledger by creating a new company code?

We need to add a non-leading ledger to a company code which is already in production. We are already considering to use the Migration Scenario 7 (subsequent introduction of an additional ledger) which need to be done through Migration Cockpit by utilizing the services Migration Service from SAP.

But is it also possible to replace the old company code (without the necessary ledger) by a new company code with this additional ledger for this purpose?

Of course, the data/postings from the old company code would have to be migrated accordingly to the new Company code. What would be the procedure here?

What are the respective advantages and disadvantages of the two scenarios (especially with regard to expenses)?

What is recommended by SAP?

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