In the balance sheet, additional items can be added to many accounts. Multiple transfer accounts or loans can be entered, for instance. These are treated as individual accounts in the balance sheet. The relevant settings must be made in the opening balance sheet.
In the profit & loss statement tags are used for the detailed structure. Any number of tags can be recorded for every posting (e.g. when posting the invoice of a garage: vehicle, BMW, repair). All set tags can be evaluated like separate accounts.