Help with Customer Model representation in EBS AR 12.2

Our client has a legacy AR application where they assign Parents to the AR Customer along with a Category. For ex., Customer ABC entered has a contract with Client company and ABC is defined as AR Customer in the AR Application with many Bill To Sites. The legacy application has a form to assign Parent records to the AR Customer viz., XXP1 and XXP2 as Parent Customer of ABC Customer. XXP1 parent is used for internal reporting and XXP2 parent is used accounting related reporting. Similarly Customer DEF can have XXP3 and XXP4 as Parent Customer. However it is possible