Why use sub-accounts
To learn how to set up your system to allow for the use of Sub-Accounts, see the article, How to add, delete, and edit account code levels (dimension codes, sub-accounts, account segments).
Using a sub-account allows items where the only difference is the sub-account number to be summarized together or to be separated out in detail.
In the example below, the expense accounts are in the same entity (1), department (40), and use the same natural account (5200). The last two digits are the sub-accounts. Running a Statement of Activities in detail will show the amount for each account but, running it in summary, will combine the total for the accounts where the only difference is the sub-accounts. See the examples below.
Statement of activities detail
Statement of Activities Summary