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# Account Object Hierarchies

The Subscribe `Account` object supports two-level account hierarchies for payment and reporting; you may define parent and children accounts. A parent can have multiple children, but a child may have only one parent, and a child may not be a parent to another account.

The Subscribe SOAP API allows you to:

* Link existing Accounts as parent and child.
* Unlink Accounts as parent and child. (Linking and unlinking an account is audited.)
* Transfer Credits from a parent to a child, or from one child to another. (An audit trail is kept of credit transfers.)
* Have a parent pay for a child's AutoBill by adding a `PaymentMethod` owned by the Parent to the AutoBill which includes the child’s Account. (The child receives the entitlements; the parent pays.)
* Return all AutoBills that an Account pays.
* Return all children, all siblings, or the full family of any Account.
* Return the transaction history of a parent Account’s `PaymentMethod`.

**Parent topic:**[The Account Object](../topics/APIGuide_ObjDMemMeth)


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