General Ledger Categories
A General Ledger (GL) category functions to organize and categorize GL accounts on a Chart of Accounts (COA) as part of Revenue Management by enabling grouping within each type. For example, asset type GL accounts can have asset type GL categories, but not revenue type GL categories. GL categories can also be structured into parent-child relationships in the same way as GL accounts.
AR Ledger - GL Categories Diagram
Initially, when a GL category is created, it is added to the GL categories list, where you can manage the details and statuses of the GL categories. Once created and given an Active status, the GL category can be assigned to one or more charts of accounts, then assigned to a GL account within that chart of accounts. You can also edit or delete a GL category.
Setup Window - GL Categories Tab
A chart of accounts (COA) is a collection of GL accounts that are structured and categorized. The GL category serves to categorize the GL accounts. The type of the GL category must match the type of the GL account it is categorizing. For example, when using multiple revenue type GL accounts you can create 2 revenue type GL categories, like service revenue and product revenue, to differentiate and group those revenue GL accounts. A GL category can be included in more than one COA. Parent-child relationships between GL categories are created within the COA.
For information about how to use the GL Category API, refer to the Revenue Management API Guide on the API 2.0 Help site 
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Refer to the following topics for additional information about GL categories and working with GL categories: