So, this might be a different twist to the question: What kind of account counts towards the limit in the chart of accounts? Do only parent accounts count? Do sub-accounts count? Take the following example from my nonprofit organization:
Assets
- Unrestricted cash
- Checking account
- Savings account
- Restricted cash
- Donor restricted cash
Given the above, the only line items that will have a balance will be "Checking account," "Savings Account," and "Donor restricted cash." Is the total number of accounts in the CoA three (3), only those with balances? Or, does the total count include parent accounts, making the count six (6), assuming "Assets" is an account type, not an account?
Thanks!