Each business unit must have the appropriate object accounts attached to it for use. Object accounts can be added to a business unit on an individual basis or copied from another business unit for a range. If an object account with a level of detail 3, 4, or 5 (see Account Structure Manual – Significance of Level of Detail section for more information) is individually added to a business unit, the account description, level of detail (LD), posting edit code (PE), NITC, and Service Contract fields must contain the same information as the Nebraska Master object account.