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Parent value in the value set

Good Day..

we need to use "mass allocation" functionality in GL but in our ACCOUNTING_FLEXFIELD in UNITS Segments

value set and we have one value 'T' which defined as parent but we can not define a child range for this parent and also

we can't define a new parent value in the value set knowing that i have uncheck the "Freeze Flexfiled Definition" and "Freeze Rollup groups" for our ACCOUNTING_FLEXFIELD so what we should do?

another question is what is the financial impact of adding parent values and child in our COA?

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