Inventory valuation accounts in Average and FIFO costing orgs

Hi friends,

I implemented standard costing before for few times. however, i did not implement Average and FIFO costings. So, I have a question regarding Inventory valuation accounts in Average and FIFO costing orgs. From user guides, it is clear that ONLY one INVENTORY valuation account is maintained at entire ORG level. So every subinventory will have same valuation accounts (Is it true statement?).

But my client is having few different valuation accounts in each INV org based on the business line. they want to have only one INV org in each location with all business lines in it and also want to use different INV accounts. to fulfill this requirement, I am thinking of implementing category accounts (Product line accounting - PLA) for this client.