FCCS Multiple Net Income Hierarchies

Summary:

We have a requirement to create Multiple Net Income Hierarchies, we crated one "Net Income"Hierarchy under balance sheet preceded hierarchy.

we need additional two Net Income hierarchies out side Balance Sheet. The level "0" accounts are not same for all Net Income Hierarchies as we are reclassifying the data in accounts based on cost centers. We are thinking about 2 options below.

1) Use Member Formula in FCCS for base level accounts with Dynamic calc as data storage property and create formulas to re-classify. Does this impact the performace of FCCS? if Yes is it only for the retrieval or the consolidations as well.