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Chart of Accounts Question?

I'm working on a budget in MMB and I've got some Chart of Account questions that I can't seem to find an answer to.

I've noticed in reference budgets (or templates) that often a number will be reserved for a certain line item, such as XX-90 always being for "Box Rentals" or XX-80 for "Misc" despite the subcategory.

And in some cases I'll see a sub-category use XX-01 to XX-10 (and so on), but in other sub-categories I'll see that it skips XX-07 (for example).

Obviously I get that the budget is always using XX-90 for "Box Rentals" but I don't always get why it might skip a number in another sub-category. Is there some sort of "master list" or "key" so that you know when to use a number and when not to? And what are those particular reasons?


Thanks in advance for any help
 
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