How to set a 3 default values for a dependent key flexfield

hi,
I have an inquiry in oracle applications 11i - Oracle General Ledger module, Accounting Key flexfield structure.
we have an independent key segment PROJECT and a dependent key segment SUB-PROJECT.
Can we define 3 dependent value for the SUB-PROJECT to be the default for any new entered value in the PROJECT segment??
e.g creating 3 default SUB-PROJECT values: X, Y, and Z. Any new value entered to the PROJECT key segment will have X, Y and Z by default as it's SUB-PROJECTS.
If the above scenario is possible, please guide me to the best solution...
Thank you...

I can find that the value set of any dependent value set has only one room for a default value.
What are the implications of creating a new Independent value set and assign it to the SubProject segment, on historical data and reports?
thank you...

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