Account Hiearchy

1.We have account hiearachy define with parent values but user have define child hie in wrong way for example

10001-10004---tangiable assets

10005-10010-- non tangable assets

which should comes under parent assets but what user did he didnot assign into parent hie.we need to know steps to rectify it and also let me know the accounting impact.We also not able to consolidate data due to this in hyperion tool which is integrated with GL.

2.Please also let me know the possiablity of disabling any natural account and impact.

Thanks