The Validation Account subgroup contains accounts to use for validation purposes. They are used for validating Total Net Operating Losses (NOLs), and Total Effective Tax rate (CETR, SETR, RETR) to ensure that totals are balanced. This account serves as a data integrity validation to ensure that Current plus Deferred = Total ETR.
You should not remove or modify these system-defined accounts. You can include additional validation details if needed.