Can we define T value for Account segment to define budget at parent account level

Hi Gurus,

Could you please clarfiy the below requirement.

We are using four segments: Company, Store, Cost center and Account.

Our marketing head has approved 10 lakh budget for marketing expenses and we are using marketing expenses account range is 5100 To 5150.

In this scenario, do we need to define the parent account for marketing and include all relevant child values ? or

do we need to define T value for Account segment and include the required child values ?

Then we will have to define the summary template

Company, Store, Cost center and Account.

      T             D             T                         ? (Here should we include T value or Rollup group name of parent value)