Best Practices for Subsidiary

Hello,

We have installed Oneworld.  My Finance team wants to show the GAAP account and AJI account as columns in their reports so they can included or excluded in standard NetSuite reports quickly.  so they made these into subsidiaries.   While I see their reasoning I was told by a NetSuite partner hat this is not best practice, that these should be accounts and we should make custom reports to include or exclude them.  Someone else told me I should make them accounts rather than subsidiaries because when we start having our subs book transactions we will want a GAAP report for