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Option of adding other sections to the chart of accounts to be able to subtotal without adjusting in excel

I would like to see the option of adding another section into any of the parts of the chart of accounts. I need to split the overheads into two categories manually in excel, but an option just to add another section to the chart of accounts, would really help. Whether it is sales, purchases, direct expenses, or overheads... various directors want things split out to total up the way they want... annoying and time consuming with the added human error factor included. So being able to add sections, with sub totals would be great