It would be really handy if certain current asset codes and current liability codes could 'float' between assets and liabilities - depending on whether the account in question is in credit or debit. For instance if you have a limited company with a director's loan account - it may be in credit or debit at any time. It would then show in the correct category in the balance sheet and not look odd having brackets around the amount which would mean that it really needs to be disclosed in the other category in the balance sheet.

Sage & Xero handles this well - allowing you to choose certain codes for this very purpose. It makes presentation to a client look more professional.