Location

The location level may be used for a corporation, branch, or fund.  A location must have a complete double entry chart of accounts.  That is, the chart of accounts must contain either net worth accounts or reciprocal accounts (branch-home office or advances from-to a parent or subsidiary).  General ledger accounts are maintained only at the location level or at a center within a location.  Each location must be associated with company number.

Separate balance sheets and income statements can be prepared for each location