With creation of new role centers for Accounts Receivables and Accounts Payables, General Ledger Setup received 2 additional fields Account Receivables G/L Account (Sub) Category and Account Payables G/L Account (Sub) Category. However, there might be several sub categories that can be considered as accounts receivable or accounts payables for financial reporting purposes. To my opinion, it would be more beneficial to add a new column in G/L Account categories with the same principal as Additional Reporting Definition for Cash Flow Statement, where an accountant could assign certain grouping principle to the G/L Account subcategories, that would help to identify which subcategories are Accounts Receivable, Accounts Payable (may be a new role center for Inventory Accountant to be created, that would require to identify G/L Account sub categories that are related to inventory; or Fixed Asset Manager etc.)