Your organization charges an hourly tuition rate of $300 up to 12 hours and a flat rate of $3,500 for hours 12-15. If a student has 9 undergraduate hours and 6 graduate hours and you charge $3,500, how do you calculate the charge? Do you divide the tuition charge between the AG account and the AU account? If so, how do you divide the transaction? What about housing charges or registration fees -- which subsidiary receives those transactions? Having fewer subsidiary control accounts will help simplify your charge generation.