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Plug Accounts - how should plug accounts we created be placed within the Account hierarchy?

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Within a newly developed FCCS application we have multiple plug accounts, ex. Interco_Acc_Interest_Plug, Interco_Notes_Plug... Currently all of the Plug accounts are located under one parent. What is the standard for placement of Plug accounts within the Account hierarchy? It seems odd to have a plug account for "Sales" to be placed under a Long-term debt, current installments Parent.

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