1 answer
It all depends on how you plan to use the system with those accounts.
If you want to sell to those agencies and have the monies report separately, then list each separately.
If you want to track at which office people work, then list each separately.
If you want to track cases per office, then list each separately.
Security may be an issue: If you want to give different users different access to each agency location record, then list each separately.
Et cetera.
In general, when deciding how to set up your data, first ask what you plan to do with it, and then go from there.
