@Tut, I think the discussion has everything to do with Manager. @Omnipotent.inc is suggesting improvement in Accounting Dimensions in Manager.
As time goes on, the number of users will continue to go up and you will see users asking for the ability to create Subsidiary divisions for Divisions (The ability to group divisions under a Parent division for reporting purposes.) as suggested here Grouping of Tracking Codes - Manager Forum.
@lubos mentioned it wasn’t a bad idea to have that in this topic years ago Feature Request (Sub Tracking Codes Capability) - Manager Forum