Can we concatenate values from different COA segments and create parent-child relationships?

Hello,

Can we concatenate values from different COA segments and create parent-child relationships?

 i.e: 1. BS 101-CC 120234 - Account 51023(Expense) 

2. BS 101- CC 120234 - Account 52029 (Expense)

3. BS 101 - CC 120234 - Account 42029 (Revenue)

4. BS 101 - CC 120234 - Account 41023 (Revenue) 

Create a parent like "Admin" and then Concatenate the above 4 and add it under Admin parent.

Admin (Parent)

      101-120234-52029

      101-120234-52023

      101-120234-42029

      101-120234-42023

This will help to run reports based on the parent (Admin).