Account Category Detail (AC08.3)
Use Account Category Detail (AC08.3) to assign detail account categories to a summary account category. To ensure roll up consistency in reports, a detail account category can be assigned to only one summary account category in an account category structure.
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Detail account categories can be assigned only to the lowest level summary account categories. If a level 3 summary account category has a level 4 summary account category below it, the level 3 category can not have any detail account categories assigned to it.
A summary account category can not have the same name as a detail account category.