How to create a Account for a company with multiple branches in Oracle CRM OD?

Here is an example:

Company A is in location B,C,D

When you create an account for the Company A in Oracle CRM OD, what will you do ?

1. My company has created 3 Accounts with location B,C,D each

Accounts:           Locations:

Company A         B

Company A         C

Company A         D

2. Is there an alternate way of creating 1 Account with 3 Locations in Oracle CRM OD instead of creating 3 accounts for the same company?

Ideas are welcome!