On 6/28/2018 9:39 AM, D via gnucash-user wrote:

Before you convert an existing parent account to a placeholder (by checking
the placeholder checkbox in the Edit Account dialog), you will need to
transfer any transactions into it to an appropriate child/sub-account. My
experience is that a placeholder account can have in turn child accounts
which are also placeholders as well as child active accounts, which is OK
and makes sense.
In practice, you might better be doing this by a sequence of account name changes. In my experience, the most common situation where an account (with transactions) is becoming a parent is when it is observed that NOW (the reason for the change) is that these transactions are of two (or more) distinct types and so splitting into multiple accounts is desired. But the NAME you want for the parent is that of the existing account.

a) rename that account to its desired new name.
b) create a new account with the old name, making it a placeholder account.
c) make "a" a child of "b"
d)  create the other child account (or accounts)
e) optional --- move transactions here that are in the wrong child IF you want to alter the past << I never do that >>

Michael
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