You could turn on Projects and setup 22 projects for each division, then track the income and expenses by project. You would have to re-allocate the income and expenses that have already been categorized to the individual projects, but this would provide a way to track the income and expenses by division. However, you still won't have a beginning balance so to speak, as it is not a bank account. With credit cards, when you have a master corporate account and assigned cards under the account, you can setup a master credit card account and then sub-accounts under the master, tracking the expenses by cardholder. I suppose you could do this with a bank account if your bank can setup a sub-account for each user under the master account for you. It's a reach, but it never hurts to ask what your options are.