By assigning plan types for Entity and Account members, you set to which plan types the members’ children have access. For example, Total Sales Account may be valid for Revenue and P&L, but Fixed Assets Account may be valid for only Balance Sheet. Not assigning a plan type to a member prevents that member’s children from accessing that plan type.
When moving members, if the new parent is valid for different plan types, members remain valid only for plan types they have in common with the new parent. If the new parent of an account member has another source plan type, the member’s source plan type is set to the first new valid plan type of that member.