Balance Sheet Accounts in PCA

Hi,

If I only activated PCA to capture the balance sheet accounts (Profit & Loss will be done strictly in COPA), can I left the field PC assigment in Cost Center Master Data to be empty?

Because the structure of the CC is in departement view, while the structure of PC is based on Product Hierarchy.

And I need to create the Balance Sheet Report based on the product hierarchy as in PC hierarchy.

Could any body advice me regarding the mater, like what is the implication if I left the PC assignment blank in CC master data.

Any help would be appreciated..

Thanks

Lea