At first glance, it appears that each Account may be composed of one or more other Accounts. Indeed, Figure 11-2 shows that each Account may be composed of one or more Account Rollup Structures, each of which must be the use of exactly one other Account.

Keeping the integrity of the books, however, requires each Account to be part of no more than one other Account. The same sale, for example, cannot be added into corporate income more than once. This would argue for a single looping relationship showing a hierarchy. The problem with that approach is that there are multiple ways to roll up accounts. Each is for a different purpose. Depending on the purpose, the balance on a lower level Account might show up in more than one ...

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