GL Account assignment to expense types in SAP S/4HANA Cloud

Hello Experts,

We have recently come across a scenario where an expense type has few GL accounts assigned to it and some of the GL accounts are not defined in a company code, say X. But while using this expense type in a work package planning in X, we didn't receive any error message.

Do you know if it is mandatory that all the GL accounts that are assigned in an expense type has to be defined in every company codes in the system? Or is it okay if some GL accounts are not defined in a company code and we use the corresponding expense type in the customer project of that company code?

Thank you in advance.

Ann Paul