It would be easier to design more complex charts of accounts with a little more flexibility in these codes. Maybe 5 or 6 characters for CC and Dept codes I have also struggled sometimes to design more complex Balance Sheet and P&L layouts with 4 character report category codes. A couple more characters would help there too
Come on Sage, 3 characters is tiny! Intacct has lots of options and dimensions and we are limited to a mere 3 characters??