The example account structure can be mapped at two levels. If the target account structure is aggregated, so that no distinction is made between Cash - Disbursement and Cash - Lock Box, the source account can be truncated after the primary account segment. On the other hand, if the level of detail of the target account equals the level of detail of the source general ledger account, the source account must be mapped at the more detailed, sub-account level. The following maps illustrate this point.