Dear @lubos,
I sometimes comes up to the necessity to split a “standard” balance sheet account in subledgers after registering a certain numer of transactions.
I think that it would be useful an utility to split standard account to a special account under a control account with the same name of the old standard one.
It would be also useful the reverse option that will merge all the special accounts under a control account inside a standard one with the same name of the control account.