FCCS_Mvmts_NetIncome

Summary

Is it a mandatory requirement to load Profit Loss accounts to FCCS_Mvmts_NetIncome?

Content

Dear Experts,

Is it a mandatory requirement to load Profit &Loss accounts to FCCS_Mvmts_NetIncome?  If so, is it only for the  out-of-box Cash Flow consideration? 

If we do not utilize the out-of-box Cash Flow features, can we load Profit & Loss accounts to a custom  movement member? Will it negatively impact the proper function of all the out of box elimination/translation/consolidation rules?

I just could not find clear instructions on the admin guide. Appreciated if anyone can lead me to any related documentation.