Cost element for balance sheet GL in S/4 Hana

Dear Experts,

As it is known to all of us GL accounts(P&L) are created as cost elements in GL master creation screen after release of S/4 HANA. Now, the query comes here. If i have to create a balance sheet gl as cost element (say 90 category). How do i create balance sheet gl as cost element ?

Please advise.

Regards

Kasireddy