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The chart of accounts can be thought of as a menu for categorizing transactions. Sometimes, accounts may become redundant, requiring action to simplify. For example, if "markup" and "reimbursed" are identified as redundant, one can either merge them or designate one as a sub-account of the other. The process involves right-clicking on the redundant account, selecting edit, and enabling the sub-account option. In this case, "reimbursed expense income" is made a sub-account of "markup." After making the selection, remember to save and close the changes.