payment to sub-recipient

This question is in regards to Grant sub-recipient payments. The software delivers budget items that accommodate the restriction that only the first $25,000 is allowable for the F&A process. It seems that this will sufficiently handle the budget creation. My specific question is in regards to the coding of the actual expense when making payment to a sub-recipient. In order to handle the $25,000 restriction on the actual expenses, do you have to manually code the under $25k and over $25k to different 'ACCOUNT' values? One ACCOUNT which is on the F&A tree under a node qualifying it to be