In documentation for MRP in Advanced Planning you read that new orders are created through...

In SAP S/4HANA Advanced Planning (PP/DS - Production Planning and Detailed Scheduling), infinite planning assumes unlimited capacity availability during the initial planning phase. When the documentation states that "new orders are created through infinite planning," it means that MRP generates planned orders without checking the existing capacity load on work centers. Thus,MRP creates the capacity requirements without considering existing load on the work centers(B). This approach prioritizes material availability and scheduling over capacity constraints, leaving capacity leveling to a subsequent step (e.g., using heuristics or manual adjustments in PP/DS).

Option A is incorrect because infinite planning does not sequence capacity requirements after the last operation; it ignores capacity entirely. Option C is not accurate, as "earliest possible time" implies a finite scheduling logic, which contradicts infinite planning. Option D is also incorrect, as infinite planning does not consider available capacity for assignment. This is consistent with SAP’s PP/DS documentation, where infinite planning is a preliminary step before finite scheduling.