Currently, the only subject area that has the full COA hierarchies is GL Balances. All other subject areas go direct from Top Parent to Child. This means the only way to be able to report other financial transactions, whether general or sub ledger, is to bring in the GL Balances subject area which there is a possibility that not all users would be able to access.
There is often also a requirement to be able to build reports jus showing the chart of accounts and whether the member is postable or not which is not currently possible in OTBI.
Having this subject area available would make it easier to create financial reports from across the finance & procurement ecosystem with specific hierarchy levels, without risk of exposing data to people that shouldn't need to see it or reports not working because they don't have access to all subject areas in an analysis.
Alternatively, please make hierarchies ion all subject areas fully expandable, not directly top to bottom.