You can move accounts from one chart branch to another.
Select Financials > Global Ledger > Setup > Finance Enterprise Group > Maintenance.
Open the finance enterprise group and click the Chart tab.
Open the chart and click the Hierarchy tab.
Select the account, then select Actions > Move.
Specify this information:
New Parent
Select the new parent account.
Retain Default Values
Select this check box to keep the default values that the account inherited from the current parent. If you do not select this check box, the account inherits the default values of the new parent account.