I have seen many ideas that involve Tracking codes with Balance Sheet, with Customers … etc and I am all in for more options, BUT
There is already a very promising idea with regards to shared custom fields that, I believe, once it makes production, tracking codes would become obsolete because then you will be able to slice and dice your BS, P&L, tabs, lines … you name it in as many dimensions as you like.
Personally, I think if we focus our votes to achieve the bigger more general feature is better than focusing on specific implementations.