How to create missing records in another company

Sometimes in multi-company environment it is required to create records which are missing in another company. The first intention can be to use notexists join and crossCompany keyword to find missing records. Such approach has a problem, which is described in the previous post.

Description
Let's assume that the goal is to create records of company DEMF which are missing in company USRT:

An advanced solution will handle a set of source companies and a set of destination companies.

Steps to reproduce
1. Switch to DEMF company
2. Note existing Buyer groups (Inventory and warehouse management > Setup > Inventory > Buyer groups)
3. Switch to USRT company
4. Note existing Buyer groups
5. Run job
6. Compare Buyer groups

Hints
Look for examples in standard AX by searching while select crossCompany text in methods. Continue reading for the solution.