Aha!

[Mike or Penny Novack]

" But yes, that only changes the parent, there is no "move up" or "move 
down" between siblings because they are sorted by code and name."

ROFLOL

I think what somebody should have said was "close the file, reopen it, 
and then they will appear sorted by name".

I see the chart of accounts sorted by name NOW. My question was because 
I saw neither rhyme nor reason when I first created the chart of accounts.

So I guess the "answer" is that when some specified order of appearance 
in the charts is desired, rename with an unobtrusive prefix to control 
sort order? Assign codes that aren't displayed?

Michael

-- 
There is no possibility of social justice on a dead planet except the equality of the grave.