A tracking account on Rehive is any account that is a 1 to 1 duplication of an external account (a bank account, crypto account etc). This means that any transaction that happens on the external system/ledger is created on a Rehive account as well.
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The tracking account is not directly debited, credited or interacted with by an admin outside of being updated to reflect external changes to the account. This is to keep it as consistent with the value that it represents as possible.