General ledger accounts can be selected by using classifications. Depending on the Exact Online subscription plan, one or more reporting schemes may be available. Each reporting scheme defines its own grouping of general ledger accounts into classifications. A reporting scheme has a hierarchical tree structure with root classifications at the top. Each classification can contain child classifications and/or directly assigned general ledger accounts. When a classification code is specified, the selected general ledger accounts are determined by the include level: - the default `0` includes all general ledger accounts in the subtree starting at that classification. - `1` includes only the general ledger accounts directly assigned to that classification. - `2` includes those directly assigned accounts plus the accounts assigned to classifications one level below. - Each higher value includes accounts further down the hierarchy.