is it common practice to use a secondary ledger as managerial ledger in some countries?

Summary:

Using a secondary ledger as a managerial adjustment ledger - non GAAP, non-Statutory

Content (required):

We are in the first wave of implementing GL and have a scenario where a country requests a 3rd ledger to perform managerial adjustments that are intended for management use, not gaap or statutory adjustments. Basically, these are reallocations/reclassifications using the same COA, calendar, currency, etc. as primary ledger. The intended use is for performance measurement by locations/management rollups and the country wants the adjustments captured within the system instead of outside in a spreadsheet. Has anyone seen this and is it common/widespread?