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Restructuring Oraganization - Restructuring Hierarchies

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We are restructuring the organization. Currently, we have the cost centre hierarchy based on business areas which would be demised going forward. New business areas are going to come up and the current cost centres would be distributed across those business areas.

  1. Can this be achieved using the current version of the cost centre hierarchy or a new version should be created? Using the new version would mean that all the reports will break. So what's the best way forward in this case?
  2. If we dont change the version but just change the root nodes, parent nodes and child nodes etc. within the same hierarchy and then publish it, would the reports be able to bring back the historical data which was associated with the old hierarchy?

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