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Subledger Accounting Methods_Changing Chart of Accounts Transactions Value

RDBMS : 19.0.0.0.0
Oracle Applications : 12.2.12

We are currently exploring changes in several of our subledgers in which we will need to modify the Chart of accounts transactions value which is currently blank to have the value of "PL_ACCOUNTING_KEY". I understand once we were to make this change, we would be unable to revert back. I am trying to understand the implications of doing this on the subledgers and cannot seem to understand the implications.

Can anyone explain high level what implications this would have to our accounting methods?

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