The Chart of Account structure is made up of the following pieces of data:
CU - Currency Code, if multiple currencies are being used, a separate line for each account for each currency must exist. This might seem tedious but it allows for much more detailed reporting.
Lo - Location Code, see Location Codes
Eps - Episode Code, see Episode Codes
Prod - Production Code
Detl - Detail Code, usually correlates to individual departments sub cost code
Set - Set Code
CU = 2 character max
Loc = 2 character max
Eps = 3 character max
Prod = 4 character max
Detl = 4 character max
Set = 3 character max
An account with the max characters in each field would look like:
GB.01.000.5000.1000.001
<CU>.<LOC>.<EPS>.<PROD>.<DETL>.<SET>