When a new legal entity is acquired, it will be necessary to import a beginning trial balance. This will require the user to allow manual entry to control accounts temporarily. The manual entry flag applies to all legal entities and is not an option for legal entity override. This should be added to the override items so that a new legal entity can make manual entries without opening this up to existing legal entities. It would also allow you to limit this to a timeframe, thus you don't have to worry about turning it on after the new legal entity is established.