Planning Dimension Issue

Hi,
I am new to planning. I have an issue in my design which i am trying to find a solution to.
We have a dimension named Capital Projects which is C12e01, c12e02 for year 2012 and then in the year 2013 they will be c13e01 etc.
Now all these projects are of one nature which can be like C12e01=Small building c12e02= temple building etc. and they have to hit a natural account which is Building. and next year c13e01 will be small building and c13e02 will be temple building. All this relation is one to one...
I am not able to understand that should i create these small builidng, temple in the hierarchy of natural accounts or as attributes or UDA.
User requirement is to budget across and also see c12e01
Thanks

But then i will have to write too many business rules to transfer each and every attribute member value to natural accounts. so all small building and temple etc. have to be directed to one natural account...i.e. buildings.....Users does not know these natural accounts so i cannot expect that from users and on top of that i think we cannot write rules on attributes saying that temple, small attributes goes to buildings natural account

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