Coding at distribution level or line level

We currently have a dummy account setup at the line level, then have our first approval step go to an invoice coder to code at the distribution level and approve (then it will follow the approval hierarchy).

We are wondering if we switch to the coding workflow will we need a dummy line level account? In examples we see no data on the line level for accounts, it routes to coder, they code and complete.

We were told you need that dummy account otherwise you cant move forward with the invoice.