As an admin a tracking account is a great source of read only transactions and balance data that can be exported and used to do recon against other accounts within your company or Rehive system.
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In general a tracking account should never be manually debited or credit if this is possible. This is to ensure it is kept as close to a 1 to 1 duplication of the external value it is tracking as possible. There might be tracking accounts that require manual editions however. When this is the case we recommend creating a process around who/when the account is credited/debited with the transactions always representing some real world or external store of value.