What would be the impact of configuring a legal entity for two different codes in the COA?

We're configuring in EBS R12.

Could you confirm if my understanding is correct:

A)##GL

A1- Configure one balancing segments with two values for the same Legal Entity or

A2- Configure two operation units, for the same each LE, but is it possible to have two OU for the same LE?

B)## Subledgers

B1 - Account Receivables: It is necessary duplicate the salesperson, one per company code?

B2 - Consider Subledger Accounting (SLA) for all modules

Feel free to share impacts of other modules

Thanks in advance