SUGGESTIONS - forecasting vs actuals account granularity

hi Team

want your suggestions. Our client does forecasting at a different level of accounts v/s the Actuals flow in. What are the recommended approach in EPM Cloud and why? I can think of below ways

1. Use each GL accounts for forecasting (like for like — easy to do prediction, easy to copy Actuals to closed periods in forecast scenario)
2. Use explicit Plug account (6) for forecast (PLUG accounts being used) (Cons - unable to do actual v/s forecast scenario analysis)
3. Use one of the existing GL as the PLUG accounts for forecast (lesser block size as compared to approach 2 above)