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Check out this thread to learn more!
subaccount_of - Account Form
The subaccount_of field showing on the Account Page is not available on the saved search and there is no parent_id or anything are available so that the Account and parent_account is generated on the saved search.
how to get the list/chart of A/c showing how the account and subaccount_of are related?
see below list and screen shot.
Internal_ID Account Parent(not Available) Parent_id(Not available)
123 11410 11400 122
0