The answers to your questions are pretty complex.
First, regarding the right way to load in HFM, you should find the answer by asking your customers. HFM should be aligned with the business processes and this means that the right way is defined by the business.
Secondly, regarding the HFM change the sign and what kind of accounts, I would suggest to read pages 75 to 80 from the document PDF
Post any specific questions.
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