FCCS- Intercompany A/R and A/P presentation

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Currently Intercompany A/R and A/P are clubbed under one sub-parent: "Intercompany Accounts" which further rolls-up to Current Assets. The expectation is to show this under assets for Group Balancesheet, however for standalone reporting for legal entity, if balance under this is negative (primarily due to IC A/P), it needs to be shown under liability. Is there any way to switch accounts from asset to liab based on whether account has positive or negative balance? If not, can this be handled in FR Reports?