Among the dimensions, System Dimensions are mandatory for all ledgers.

However, one of the system dimensions, the change account dimension, is used in all ledgers, but there may be cases where there is no need to use the change account dimension. In such cases, it is possible to effectively not use the change account dimension.

Custom dimensions can be specified for use on a ledger-by-ledger basis. There is no limit to the number of Custom Dimensions that can be used in a single ledger. Also, a single dimension can be shared across any number of ledgers.

Among custom dimensions, "note item dimensions" can be set up multiple times, but only one note item dimension can be used in a single ledger.