Dynamic account reassignment in the Data page
If dynamic account reassignment is enabled within your trial balance groupings, account balances that change signs (flip from positive to negative or vice-versa) will be dynamically assigned to the appropriate group.
For example, the Bank - Checking balance has been dynamically reassigned to Bank indebtedness from Cash and cash equivalents as it is negative.
To toggle dynamic reassignment, select the Flip / Unflip (/) icon and then select Enable dynamic reassignment or Disable dynamic reassignment. Note that sum of accounts rows cannot be reassigned.