Why to use more than one A/R account

[Diane Mackay]

Derek Atkins wrote:

> If you (for some silly reason) created more than one A/R account...
> 
> 
Hi,

I believe that I read, somewhere in the irs tax publications, that a 
business must be able to provide a report of any individual customer 
account, upon request for such a report made by the client.  I think 
this is the reason that one would create individual accounts receivable: 
one for each client.

Best,
Diane