Hi
In your Finical reporting (account schedule) you can use G/L account and build total, sub-total etc using G/L.
But sub-category can help you to run reports, use them in Power BI , filter, etc. It also gives future users better view and understanding of the account. My suggestion is always asked what will happen if I add 10 more accounts? Then if the answer is you will need sub-category then start build it today with one account.
Those are all helpful when you go to COA page to see everything organized and clean. Your team does not need to go to Finical Reports to see many information. They can use COA and find some answers. Hence, it is better to use both subcategories and beg/end.
See this post as well and look at COA and how they categorized
community.dynamics.com/.../begin-total-and-end-total
