[GNC] Add top-level account for both Income (Revenue) and Expenses (Other [Non-Operating] Income And Expenses)

[gnucash_2022 at michaelaltfield.net]

How do I create a top-level account in GNU Cash that can hold both Income *and* Expenses in its subaccounts?

IFRS (and US GAAP) don't directly publish example Chart of Accounts, but I find it common to use some standard top-level account number prefixes. For example:

 * https://en.wikipedia.org/wiki/Chart_of_accounts#Example_Chart_of_Accounts
 * https://www.ifrs-gaap.com/universal-chart-accounts-0

1.0.0 - Assets
2.0.0 - Liabilities
3.0.0 - Equity
4.0.0 - Operating Revenue
5.0.0 - Operating Expenses
6.0.0 - Other (Non-Operating) Income And Expenses
 \_ 6.1.0 Other Revenue And Expenses
   \_ 6.1.1 Other Revenue
   \_ 6.1.2 Other Expenses

The GNU Cash docs say that an account must be one of five account types

> As we saw in the previous chapter, accounting is based on 5 basic account types: Assets, Liabilities, Equity, Income and Expenses.
> 
> ...
> 
> A GnuCash account must have a unique name (that you assign) and one of the predefined GnuCash “account types”. There are a total of 12 account types in GnuCash. These 12 account types are based on the 5 basic accounting types; the reason there are more GnuCash account types than basic accounting types is that this allows GnuCash to perform specialized tracking and handling of certain accounts. There are 6 asset accounts (Cash, Bank, Stock, Mutual Fund, Accounts Receivable, and Other Assets), 3 liability accounts (Credit Card, Accounts Payable, and Liability), 1 equity account (Equity), 1 income account (Income), and 1 expense account (Expenses).

(source https://gnucash-docs-rst.readthedocs.io/en/latest/guide/C/ch_accts.html?highlight=account%20types)

While it's trivial to create the first five accounts in GNU Cash, I can't find a way to add a top-level account for `6.0.0 - Other (Non-Operating) Income And Expenses` -- which itself needs to hold both Income *and* Expense sub-accounts.

How can I structure my GNU Cash Accounts with a top-level account named `6.0.0 Other (Non-Operating) Income And Expenses` that can contain *both* an Income sub-account (eg `6.1.0 Other Revenue`) and Expenses (eg `6.1.2 Other Expenses`)?

(see also https://money.stackexchange.com/questions/154324/add-top-level-account-for-both-income-revenue-and-expenses-other-non-operat)