Customer Gifting and Services Expenses

We are a medical supplies company that work with the governmental sector. The government directly purchases from us as an establishment. We push for orders by approaching the hospitals and clinics under the governmental sector to move our product and increase their requests thus resulting in a larger order requested by the government. Along the way we provide paid services and gifts (not from our inventory items) for the employees of the hospitals and clinics (not our direct customers). I have 2 questions; 1st: I want to keep track of the cost of services and giveaways we provide to each account from the hospitals so we don’t exceed spending 10% of the profit made from selling to government. 2nd: How can I create sub-customers from the main governmental establishment that would include all the hospitals and clinics. I appreciate the assistance in advance

You cannot create sub-customers in Manager

Each customer has its own account