Each account in the Chart of Accounts has a required attribute  in the first position, and a status.  One attribute option is DS with the status of Descriptive.

Descriptive account numbers consist mostly of zeros, and allow the description of a group of
accounts to print at the top of a report to help make the report easier to read. These accounts do
not contain financial data. For example, the Operating Fund, fund 01, in the Model Not-For-Profit
Division has the descriptive accounts Administrative and Fund-Raising. These descriptions can be
printed at the top of a report to indicate the type of accounts being reported.

Refer to the General Ledger User Guide for more detailed information about descriptive accounts.