SAP S/4 HANA | Why is Material Ledger Mandatory?

I have recently received an inquiry on why material ledger is mandatory in SAP S/4HANA in my previous post. Here are my inputs below: ACDOCA or Universal Journal StructureSignificant enhancement of Material Ledger (ML) architecture and processing logic - it is the foundation for material valuation inventory in SAP S/4HANA ACDOCA or Universal Journal Structure [...]