Hi all--I am looking for anything on best practices for account hierarchy setup.  We are revamping our current account structure (which was done basically flat with haphazard naming conventions).  I am trying to introduce the parent account structure and child accounts.  Right now management wants one parent and all the other accounts as children (so again pretty flat) and I was wondering if there is any best practice documents I can review an use in our discussions going forward.  Thanks!