A tracking account is primarily used as a tool for company admins or other extensions within the Rehive ecosystem to do recon and sanity checks (for fraud or general mismanagement) on other aspects of a companies Rehive ledger. This is done by taking advantage of the fact that a tracking account represents a real world external account with mirrored transaction on Rehive. These mirrored transactions usually have another pair of transaction on Rehive like a user deposit or withdrawal on their respective Rehive accounts.
An example of this duplication would be user deposits for Bitcoin, in the normal flow a user would make an on-chain transaction to a generated Warm Storage address. Once detected Rehive creates a user credit transaction which increases the user Rehive balance. Along with this it also creates a credit transaction on the Warm Storage tracking account on Rehive which keeps track of the real world transaction that took place. This warm storage tracking account on Rehive would represent the Bitcoin wallet that exists within the Bitcoin blockchain ecosystem.