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I am having a similar issue. I have a parent CC and two additional users so a total of 3 accounts. I believe I understand that you cannot link the parent account if there are transactions in the other two sub accounts. But my parent CC will not show the the transactions of the other 2 sub-accounts. I found another way to zero out the accounts through journal entries but I would like to know if there is a way to fix this? I want to be able to see the transactions from the sub-account as well as the parent.