Field help (COAACC)

This is the default account that is tracked on another chart. If this field is left blank, the account of the target chart is tracked but without a default association.
When the current account is tracked on another chart, it is possible to combine it with a default account on the target chart. This line is used to define the propagation rules of the current account to another chart.
 This field is optional if a default value is not requested.

The Default account table is used to set up the tracking of the account to other charts of accounts.
When creating an account, the propagation rules of the current account to the other charts of accounts of the folder are by default from the association rules specified in the Default accounts section of the chart of accounts of origin. This rule can be modified at account record level.